递延税款贷项 Deferred taxation credit MW|:'D`
股本 Share capital .CBb%onx
已归还投资 Investment returned o%[swoM@
利润分配-其他转入 Profit appropriation - other transfer in >AUzsQ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gE~LPwM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kuW^_BROJ
利润分配-提取储备基金 Profit appropriation - reserve fund -5#cfi4^*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VqnM>||
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NWII?X#T}
利润分配-利润归还投资 Profit appropriation - return investment by profit v8
pOA<s
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6=g! Hs{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "g&hsp+i"A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @ x5LrQ_`r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &/-}`hIAT
期初未分配利润 Retained earnings, beginning of the year L=V.@?
资本公积-股本溢价 Capital surplus - share premium U,7}VdO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5b;~&
N4~
资本公积-接受现金捐赠 Capital surplus - cash donation ygYy [IZ
资本公积-股权投资准备 Capital surplus - investment reserve b
r\_
资本公积-拨款转入 Capital surplus - subsidiary L4or*C^3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *b\&R%6dR
资本公积-其他 Capital surplus - others \U.js-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q:u,)6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :*WiswMFm
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7,5Bur
盈余公积-储备基金 Surplus reserve - reserve fund <,,X\>B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;={3H_{3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment W7"Uh
M
主营业务收入 Sales ZhY03>
X
主营业务成本 Cost of sales /^=8?w
K
主营业务税金及附加 Sales tax U}DLzn|w
营业费用 Operating expenses Y |9
管理费用 General and administrative expenses 'C)
v?!19
财务费用 Financial expenses %'.3t|zH
投资收益 Investment income CO`?M,x>
其他业务收入 Other operating income I
*H($ a
营业外收入 Non-operating income t
{H{xd
补贴收入 Subsidy income $) m$c5!
其他业务支出 Other operating expenses -mLS\TF S
营业外支出 Non-operating expenses Q2<v: *L
所得税 Income tax ;Pe=cc"@
直接人工成本差异(direct labor variance) 0HN%3AG]
直接材料成本差异(direct material variance) -9(pOwN
|m
在产品计价(work-in-process costing) qIvnPaY
W
联产品成本计算(joint products costing) D 3Tqk^5
生产成本汇总程序(accumulation process of procluction cost) d:=Z<Y?d/
制造费用差异(manufacturing expenses variance) ^o4](l
实际成本与估计成本(actual cost and estimated cost) iAZbh"I
工资费用分配(salary costs allocation) "<&) G{
成本曲线(cost curve) }!V-FAL
农业生产成本(agriculture production cost) @;}vK=6L
原始成本和重置成本(original cost and replacement cost) _RE;}1rb,
工程施工成本 zJov*^T-C
直接成本与间接成本(direct cost and indirect cost) CZog?O}<
可控成本(controllable cost) O~mQ\GlW
制造费用分配(manufacturing expenses allocation) U'@ ![Fp
理论成本与应用成本(theory cost and practice cost) 5}Z>N,4
辅助生产成本分配(auxiliary production cost allocation) v Q,<Ke+d
期间,费用 fNz(z\
成本控制程序(procedure of cost control) CV)K=Br5&_
成本记录(cost entry, cost recorder cost agenda) p4D.nB8
成本计算分批法(job costing method) oj
c.ykP$
成本计算分步法 m"!Q5[
直接人工成本差异(direct labor variance) 934@Z(aUH
成本控制方法(cost control method)