递延税款贷项 Deferred taxation credit m_>~e}2'A
股本 Share capital kZvh<NFh_
已归还投资 Investment returned 3O'X;s2\d
利润分配-其他转入 Profit appropriation - other transfer in eqWb>$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `v$Bib)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b'yW+
利润分配-提取储备基金 Profit appropriation - reserve fund WevXQ-eKm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3`Q>s;DjIU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %p.hwgvnp
利润分配-利润归还投资 Profit appropriation - return investment by profit vke]VXU9z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends STQ~mFs"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3`\)Qm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pr^p
^s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G@]|/kN1y
期初未分配利润 Retained earnings, beginning of the year v_ W03\
资本公积-股本溢价 Capital surplus - share premium Ry iS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o[CjRQY]P
资本公积-接受现金捐赠 Capital surplus - cash donation 1`8(O >5
资本公积-股权投资准备 Capital surplus - investment reserve DM@&=c
资本公积-拨款转入 Capital surplus - subsidiary ,4z?9@wQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation J*CfG;Y:
资本公积-其他 Capital surplus - others mdD9Q
N01
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -)ag9{ *
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;
+E@h=?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2wG4"
盈余公积-储备基金 Surplus reserve - reserve fund 4 jeUYkJUM
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 66~]7w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;P4tqY@
主营业务收入 Sales $C !Mk
主营业务成本 Cost of sales *A
d7GG1/u
主营业务税金及附加 Sales tax E$84c+
营业费用 Operating expenses :,(ZMx\
管理费用 General and administrative expenses &OSyU4r
财务费用 Financial expenses We*)RXm%
投资收益 Investment income y:+s*x6Vg
其他业务收入 Other operating income O6pL )6d
营业外收入 Non-operating income uua1_#a
补贴收入 Subsidy income S4Vv _k-&
其他业务支出 Other operating expenses J]|
lCwF
营业外支出 Non-operating expenses \aO.LwYm;:
所得税 Income tax A?xb
u*zV,
直接人工成本差异(direct labor variance) Tse
Pdkk
直接材料成本差异(direct material variance) 2<@27C5
在产品计价(work-in-process costing) t7p`A8&
联产品成本计算(joint products costing) ;hLne0|)}
生产成本汇总程序(accumulation process of procluction cost) KGm"-W
制造费用差异(manufacturing expenses variance) *AU"FI>V
实际成本与估计成本(actual cost and estimated cost) 21BlLz
工资费用分配(salary costs allocation) h7S&tW GU
成本曲线(cost curve) J12ZdC'O
农业生产成本(agriculture production cost) 8\^[@9g3\3
原始成本和重置成本(original cost and replacement cost) txwTJScg
工程施工成本 :K6(`J3Y"^
直接成本与间接成本(direct cost and indirect cost) zSiSZMP"
可控成本(controllable cost) vK\;CSk
制造费用分配(manufacturing expenses allocation) Y(]&j`%
理论成本与应用成本(theory cost and practice cost) NX(.Lw}
辅助生产成本分配(auxiliary production cost allocation) I!;# Nk>
期间,费用 FT*
o;&_QS
成本控制程序(procedure of cost control) ;U|^Tsuc`
成本记录(cost entry, cost recorder cost agenda) Pl
}dA
成本计算分批法(job costing method) :>[;XT<
成本计算分步法 ?_F,HhQ
直接人工成本差异(direct labor variance) }hFjl4`xa
成本控制方法(cost control method)