递延税款贷项 Deferred taxation credit %HRFH
股本 Share capital F4m Q#YlrS
已归还投资 Investment returned Kb_R "b3v
利润分配-其他转入 Profit appropriation - other transfer in 3X+uJb2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0d-w<lg9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2u[:3K-@,
利润分配-提取储备基金 Profit appropriation - reserve fund x 5u.D^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N.J;/!%!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G -U%
利润分配-利润归还投资 Profit appropriation - return investment by profit XA[GF6W,Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5G~; g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6~b~[gA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7]_lSYwrb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xM1>kbo|
期初未分配利润 Retained earnings, beginning of the year LzEAA{
资本公积-股本溢价 Capital surplus - share premium :<%q9)aPf`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AgsMk
资本公积-接受现金捐赠 Capital surplus - cash donation DPfP)J:~
资本公积-股权投资准备 Capital surplus - investment reserve i<g|+}I
资本公积-拨款转入 Capital surplus - subsidiary >'i
d/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _tR%7%3*
资本公积-其他 Capital surplus - others 8#%p[TLj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u7u8cVF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j+3~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Na^1dn
盈余公积-储备基金 Surplus reserve - reserve fund {
~yj]+Im
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '0|AtO77
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pRtxyL"y
主营业务收入 Sales fGiN`j}j
主营业务成本 Cost of sales QD LXfl/
主营业务税金及附加 Sales tax d\`A
^
营业费用 Operating expenses h<.G^c)
管理费用 General and administrative expenses ?)
#dP8n
财务费用 Financial expenses ,ZcW
+!
投资收益 Investment income Y[gj2vNe4g
其他业务收入 Other operating income Q5e ,[1
营业外收入 Non-operating income e{/(N
tKf
补贴收入 Subsidy income ?@9kVB*|
其他业务支出 Other operating expenses 8uoFV=bj\
营业外支出 Non-operating expenses c/ wzV
所得税 Income tax 9`\hG%F
直接人工成本差异(direct labor variance) @oC8:
直接材料成本差异(direct material variance) (US]e
un
在产品计价(work-in-process costing) ?7@Y=7BS4
联产品成本计算(joint products costing) i^(_Gk
生产成本汇总程序(accumulation process of procluction cost) @.fuR#
制造费用差异(manufacturing expenses variance) 2Z6#3~
实际成本与估计成本(actual cost and estimated cost) CjM+%l0MW
工资费用分配(salary costs allocation) PIo/|1
成本曲线(cost curve) N<+
>
<>9
农业生产成本(agriculture production cost) ~=
HN30
原始成本和重置成本(original cost and replacement cost) |XxA Fje
工程施工成本 *L8Pj`zR
直接成本与间接成本(direct cost and indirect cost) 2%N$Y]
可控成本(controllable cost) 3ik
制造费用分配(manufacturing expenses allocation) 693J?Yah[
理论成本与应用成本(theory cost and practice cost) ^ Sx0t
辅助生产成本分配(auxiliary production cost allocation) z8M^TV
期间,费用 KotJ,s
]B
成本控制程序(procedure of cost control) m;{_%oQ;
成本记录(cost entry, cost recorder cost agenda) x^}kG[s
成本计算分批法(job costing method) <CJua1l\
成本计算分步法 cD^n}'ej
直接人工成本差异(direct labor variance) >`p
`^:
成本控制方法(cost control method)