递延税款贷项 Deferred taxation credit !h/dZ`#
股本 Share capital CRd_}
已归还投资 Investment returned B%(K0`G#X
利润分配-其他转入 Profit appropriation - other transfer in 3DI^y`a
v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve g\j>qUjs%Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o3= .T+B
利润分配-提取储备基金 Profit appropriation - reserve fund xO gq-@`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $l43>e{E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "?+UI
利润分配-利润归还投资 Profit appropriation - return investment by profit p}r yKW\cJ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z=%IcSx;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CH#kvR2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A ')(SGSc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q|/!0MU"
期初未分配利润 Retained earnings, beginning of the year
3:"AFV
资本公积-股本溢价 Capital surplus - share premium h+
TB]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &}O8w77
资本公积-接受现金捐赠 Capital surplus - cash donation M3PVixli3
资本公积-股权投资准备 Capital surplus - investment reserve _32/WQF6
资本公积-拨款转入 Capital surplus - subsidiary .yG8B:7N2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >]C<j4
资本公积-其他 Capital surplus - others /o'oF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L:Ed-=|Uw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y!BB7cK6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @u<0_r
t
盈余公积-储备基金 Surplus reserve - reserve fund zH'!fhcy
盈余公积-企业发展基金 Surplus reserve - enterprise development fund BMe72
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p0?o<AA%O
主营业务收入 Sales yh4jRe?f
主营业务成本 Cost of sales bL#sn_(m
主营业务税金及附加 Sales tax i"KL;t[1
营业费用 Operating expenses X
Z;*>(
管理费用 General and administrative expenses ?<g|.HY/
财务费用 Financial expenses EqYz,%I%
投资收益 Investment income J1& A,Gb
其他业务收入 Other operating income #<D@3ScC
营业外收入 Non-operating income y K=S!7p\
补贴收入 Subsidy income MQjG<O\
其他业务支出 Other operating expenses 4h(jw
营业外支出 Non-operating expenses `g2&{)3k
所得税 Income tax }isCvb
直接人工成本差异(direct labor variance) `s#sE.=
o
直接材料成本差异(direct material variance)
aKaR
在产品计价(work-in-process costing) j#4+-
联产品成本计算(joint products costing) .59KE]u
生产成本汇总程序(accumulation process of procluction cost) aGdpecv
制造费用差异(manufacturing expenses variance) m`[oT\
实际成本与估计成本(actual cost and estimated cost) `\nON
工资费用分配(salary costs allocation) HIQ]"Hl
成本曲线(cost curve) 5XhK#X%:A
农业生产成本(agriculture production cost) 7=; D0SS
原始成本和重置成本(original cost and replacement cost) 5F% h>tqh
工程施工成本 fpI;`s
直接成本与间接成本(direct cost and indirect cost) M
,Zm|3L
可控成本(controllable cost) cA2^5'$$
制造费用分配(manufacturing expenses allocation) 8 /5sv
理论成本与应用成本(theory cost and practice cost) Xv`2hf
辅助生产成本分配(auxiliary production cost allocation) (9Fabo\SH
期间,费用 >Iu]T{QNO
成本控制程序(procedure of cost control) -ryDsq
成本记录(cost entry, cost recorder cost agenda) TW'E99wG
成本计算分批法(job costing method) />2A<{6\=P
成本计算分步法 CM+F7#T?n
直接人工成本差异(direct labor variance) VyB\]EBu
成本控制方法(cost control method)