递延税款贷项 Deferred taxation credit C z=A{< ^g
股本 Share capital Xc8= 2n
已归还投资 Investment returned .-('C> @
利润分配-其他转入 Profit appropriation - other transfer in 0okO+QU,a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r&%gjqt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NK
利润分配-提取储备基金 Profit appropriation - reserve fund so? pA@O
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pIZLGsu[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TdNuD V
利润分配-利润归还投资 Profit appropriation - return investment by profit zJnL< Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends P S _3Oq)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %jbJ6c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2d5}`
>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pIID= 8RJ.
期初未分配利润 Retained earnings, beginning of the year .q5J^/kr
资本公积-股本溢价 Capital surplus - share premium ]^yV`
Z8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ! F0r d9
资本公积-接受现金捐赠 Capital surplus - cash donation
PZ
资本公积-股权投资准备 Capital surplus - investment reserve 2y9:' c|
资本公积-拨款转入 Capital surplus - subsidiary * 1 |YLy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ot|N;=ZKo
资本公积-其他 Capital surplus - others r,` Z.A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $' A4RVVT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rQu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '2Q.~6
盈余公积-储备基金 Surplus reserve - reserve fund h .4qlx|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :DOr!PNA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !p]T6_t]Q
主营业务收入 Sales d'N(w7-Y
主营业务成本 Cost of sales V]l&{hl,
主营业务税金及附加 Sales tax it
qQ)\W
营业费用 Operating expenses XysFwi
管理费用 General and administrative expenses ewb* ?In
财务费用 Financial expenses ,~?A,9?%:
投资收益 Investment income yPf?"W
其他业务收入 Other operating income pchQ#GU
营业外收入 Non-operating income CTh1+&Pa
补贴收入 Subsidy income & cM
u/ }
其他业务支出 Other operating expenses +Od1)_'\D3
营业外支出 Non-operating expenses B,~f "
所得税 Income tax C-s>1\ I
直接人工成本差异(direct labor variance) ]4Nvh\/P9
直接材料成本差异(direct material variance) l?3vNa FeR
在产品计价(work-in-process costing) TqENaC#&
联产品成本计算(joint products costing) r+imn&FK 8
生产成本汇总程序(accumulation process of procluction cost) eP V-yy
制造费用差异(manufacturing expenses variance) ?ada>"~GR_
实际成本与估计成本(actual cost and estimated cost) ,bB( 24LD
工资费用分配(salary costs allocation) "-G&=
(
成本曲线(cost curve) Zij"/gx\
农业生产成本(agriculture production cost) [ MV`pF)x
原始成本和重置成本(original cost and replacement cost) kVV\*"9y
工程施工成本 4^
c!_K&&
直接成本与间接成本(direct cost and indirect cost) =} ~NRmmF
可控成本(controllable cost)
l \K%
制造费用分配(manufacturing expenses allocation) <'r0r/0g?
理论成本与应用成本(theory cost and practice cost) GLo\q
:5A
辅助生产成本分配(auxiliary production cost allocation) F{TC#J}I%'
期间,费用 L _tjcfVo
成本控制程序(procedure of cost control) gJ]Cq/gC
成本记录(cost entry, cost recorder cost agenda) 17e=GL
成本计算分批法(job costing method) xCR;
K]!
成本计算分步法 Kg4QT/0VA
直接人工成本差异(direct labor variance) s9uL<$, '
成本控制方法(cost control method)
