递延税款贷项 Deferred taxation credit !b8V&<
股本 Share capital dbp \tWaW
已归还投资 Investment returned
!`69.v
利润分配-其他转入 Profit appropriation - other transfer in E$ d #4x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B}e/MlX3M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VUb>{ &F[
利润分配-提取储备基金 Profit appropriation - reserve fund })g<I+]Hf9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mypV
[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sS D8Sx/
利润分配-利润归还投资 Profit appropriation - return investment by profit l45/$ G7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (lk9](;L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *t@A-Sn
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lZF u|(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ER0
Yl
期初未分配利润 Retained earnings, beginning of the year _&<n'fK [
资本公积-股本溢价 Capital surplus - share premium ]e>qvSuYh
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xc^
@"
资本公积-接受现金捐赠 Capital surplus - cash donation
L9GLj Rp-
资本公积-股权投资准备 Capital surplus - investment reserve .<x6U*)\O
资本公积-拨款转入 Capital surplus - subsidiary u'Y
XI="(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
8-Abg :)
资本公积-其他 Capital surplus - others Q$%apL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *a9cBl'_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CM6% g f3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1\}vU
盈余公积-储备基金 Surplus reserve - reserve fund x|H`%Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @rl5k(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B8& q$QV
主营业务收入 Sales (gt\R}
主营业务成本 Cost of sales coP->&(@U#
主营业务税金及附加 Sales tax r\NqY. U&
营业费用 Operating expenses X+X:nL.t
管理费用 General and administrative expenses mm/\\my
财务费用 Financial expenses rRTKF0+
投资收益 Investment income p`tz
*ewC
其他业务收入 Other operating income 1d^~KBfv
营业外收入 Non-operating income W .a>K$
补贴收入 Subsidy income UXm_-/&b9
其他业务支出 Other operating expenses v{u3[c
营业外支出 Non-operating expenses XlppA3JON|
所得税 Income tax 19 5_1?'<
直接人工成本差异(direct labor variance) Z@~gN5@,M
直接材料成本差异(direct material variance) }:m#}s
在产品计价(work-in-process costing) N$fP\h^AR
联产品成本计算(joint products costing) &l(T},-X
生产成本汇总程序(accumulation process of procluction cost) u
3WU0Z`
制造费用差异(manufacturing expenses variance) ^<;W+dWdU
实际成本与估计成本(actual cost and estimated cost) K #3^GB3P
工资费用分配(salary costs allocation) _c5@)I~
成本曲线(cost curve) xfk
-Ezv
农业生产成本(agriculture production cost) x Idb9hm<
原始成本和重置成本(original cost and replacement cost) r~b.tpH
工程施工成本 Dri6\/0
直接成本与间接成本(direct cost and indirect cost) vYgJu-Sl
可控成本(controllable cost) 2&6D`{"P
制造费用分配(manufacturing expenses allocation) x]^d'o:cDP
理论成本与应用成本(theory cost and practice cost) D
T5d]MU
辅助生产成本分配(auxiliary production cost allocation) V@'Xj .ze
期间,费用 ~OD6K`s3
成本控制程序(procedure of cost control) ^ u$gO3D
成本记录(cost entry, cost recorder cost agenda) ,!=
sGUQ)
成本计算分批法(job costing method) D*l(p5[
成本计算分步法 Q2CGC +
直接人工成本差异(direct labor variance) H_xHoCLI
成本控制方法(cost control method)
