递延税款贷项 Deferred taxation credit P|TM4i ]
股本 Share capital yh.WTgcW
已归还投资 Investment returned xp *d:
利润分配-其他转入 Profit appropriation - other transfer in 'a"Uw"/ p[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \xmDkWzE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Yh{5O3(;
利润分配-提取储备基金 Profit appropriation - reserve fund M*aYcIU((
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w^}* <q\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c,#Nd@
利润分配-利润归还投资 Profit appropriation - return investment by profit Jv!f6*&<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N[N4!k )!$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bl\;*. s'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fr&p0)85>B
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Pvnhy
期初未分配利润 Retained earnings, beginning of the year 3A\Z ]L
资本公积-股本溢价 Capital surplus - share premium X,D ]S@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2m9qg-W
资本公积-接受现金捐赠 Capital surplus - cash donation
\8USFN~(Y
资本公积-股权投资准备 Capital surplus - investment reserve co' qVsOiH
资本公积-拨款转入 Capital surplus - subsidiary 8#HQ05q>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (R(NEN
资本公积-其他 Capital surplus - others Bf" ZmG9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3;R`_#t+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |7!B k$(vA
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /'^ BH A|h
盈余公积-储备基金 Surplus reserve - reserve fund m3XT8F*&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TV}=$\D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
!$<Kp6
主营业务收入 Sales P1<McQ
主营业务成本 Cost of sales He&A> bA)z
主营业务税金及附加 Sales tax m/`L3@ 7Tt
营业费用 Operating expenses ?\zyeWK0L
管理费用 General and administrative expenses hPUZ{#;n
财务费用 Financial expenses #;UoZJ B
投资收益 Investment income L5CnPnF
其他业务收入 Other operating income LN9.Q'@r?
营业外收入 Non-operating income _B\87e
补贴收入 Subsidy income
_w
FK+>
其他业务支出 Other operating expenses >E
WK
cocM
营业外支出 Non-operating expenses S5~(3I
)v
所得税 Income tax ACF_;4 %&
直接人工成本差异(direct labor variance) 6`
3kNk;
直接材料成本差异(direct material variance) 6mjD@
在产品计价(work-in-process costing) ~e
Uv.I/
联产品成本计算(joint products costing) 'Z nJd j
生产成本汇总程序(accumulation process of procluction cost) l ! ZzJ&
制造费用差异(manufacturing expenses variance) m`jGBSlw_
实际成本与估计成本(actual cost and estimated cost) 4thPR}DH}
工资费用分配(salary costs allocation) ,? Q1JZPy@
成本曲线(cost curve) nFwdW@E9
农业生产成本(agriculture production cost) OOY
drv,
原始成本和重置成本(original cost and replacement cost) Z 2lX^z
工程施工成本 ^b*ub(5Ot
直接成本与间接成本(direct cost and indirect cost) B0^:nYko
可控成本(controllable cost) ,.&D{ $1W
制造费用分配(manufacturing expenses allocation) =
UxKa`
理论成本与应用成本(theory cost and practice cost) fqn;,!D?9
辅助生产成本分配(auxiliary production cost allocation) >uE<-klv
期间,费用 Ah
zV?6e
成本控制程序(procedure of cost control) @ "m+9ZY
成本记录(cost entry, cost recorder cost agenda) @FN1o4&3
成本计算分批法(job costing method) x( rl|o
成本计算分步法 <XzRRCYQ
直接人工成本差异(direct labor variance) d!"gb ,ec
成本控制方法(cost control method)
