递延税款贷项 Deferred taxation credit vl Ez9/H
股本 Share capital g9fq5E<G
已归还投资 Investment returned d&8 APe
利润分配-其他转入 Profit appropriation - other transfer in qSCv )S(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zhI#f
0c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r,P1^ uHx
利润分配-提取储备基金 Profit appropriation - reserve fund V
D?*h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f$HH:^#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3oZ=k]\
利润分配-利润归还投资 Profit appropriation - return investment by profit rZPT89M6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %6%<?jZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `fXyWrz-k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )3<:tV8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h&3YGCl
期初未分配利润 Retained earnings, beginning of the year S/ywA9~3Q
资本公积-股本溢价 Capital surplus - share premium )2q
~u%9n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AwUi+|7r])
资本公积-接受现金捐赠 Capital surplus - cash donation =,!\~`^
资本公积-股权投资准备 Capital surplus - investment reserve
-~" :f8
资本公积-拨款转入 Capital surplus - subsidiary RPnRVJ&"Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5v\!]?(O;
资本公积-其他 Capital surplus - others ,B<l
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {%v-(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hJz):d>Im
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2f`nMW
盈余公积-储备基金 Surplus reserve - reserve fund )py{\r9X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y)c5u%(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Dq@2-Cv
主营业务收入 Sales c
)md
主营业务成本 Cost of sales |tzg:T;
主营业务税金及附加 Sales tax $2DuB
营业费用 Operating expenses lOwS&4UT
管理费用 General and administrative expenses )QagS.L{z
财务费用 Financial expenses fEE
/-}d
投资收益 Investment income gnp~OVDqfL
其他业务收入 Other operating income [[~w0G~1
营业外收入 Non-operating income tGdf/aTjy
补贴收入 Subsidy income Q zZ;Ob]'
其他业务支出 Other operating expenses ,vqr<H9e
营业外支出 Non-operating expenses %owsBO+
所得税 Income tax FOwDp0
直接人工成本差异(direct labor variance) Wjh/M&,
直接材料成本差异(direct material variance) 8n BL\{'B[
在产品计价(work-in-process costing) >>Ts??
联产品成本计算(joint products costing) 2jsw"aHW
生产成本汇总程序(accumulation process of procluction cost) CBQhIvq.d
制造费用差异(manufacturing expenses variance) X2mREt9
实际成本与估计成本(actual cost and estimated cost) Ch()P.n?
工资费用分配(salary costs allocation) H2xeP%;$
成本曲线(cost curve) l JP1XzN_
农业生产成本(agriculture production cost) depYqYK7G
原始成本和重置成本(original cost and replacement cost) )Dp/('Z2
工程施工成本 X0;4_,=
直接成本与间接成本(direct cost and indirect cost) $P7iRM]
可控成本(controllable cost) UX<Qcjm$e
制造费用分配(manufacturing expenses allocation) YJS{
i
理论成本与应用成本(theory cost and practice cost) %B5r"=oO
辅助生产成本分配(auxiliary production cost allocation) {HC@u{K-
期间,费用 ]{
BEr*
成本控制程序(procedure of cost control) Uq_j\A;c
成本记录(cost entry, cost recorder cost agenda) vkS)E0s
成本计算分批法(job costing method) m]_FQWfet
成本计算分步法 6J~12TU,
直接人工成本差异(direct labor variance) {k.MS-q
成本控制方法(cost control method)