递延税款贷项 Deferred taxation credit *j9hjq0j
股本 Share capital Ui^~A
已归还投资 Investment returned ,/XeG`vk
利润分配-其他转入 Profit appropriation - other transfer in =.sg$VX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5\?\|* WT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u@ "nVHgMJ
利润分配-提取储备基金 Profit appropriation - reserve fund )
Ekd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,k,RXgQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {`Jr$*;
利润分配-利润归还投资 Profit appropriation - return investment by profit T@S\:P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b `7vWyp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V\!6K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q$<M2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hI^H
qv
期初未分配利润 Retained earnings, beginning of the year ]+!{^h$
资本公积-股本溢价 Capital surplus - share premium CXe2G5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YEbB3N
资本公积-接受现金捐赠 Capital surplus - cash donation 'pa>;{
资本公积-股权投资准备 Capital surplus - investment reserve x$6`k
资本公积-拨款转入 Capital surplus - subsidiary r&MHww1i
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E/OJ}3Rf
资本公积-其他 Capital surplus - others kzK4i!}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nQ$4W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "X.JD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _`H2CXGg
盈余公积-储备基金 Surplus reserve - reserve fund /F(wb_!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m$bX;F}T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MKnG:)T<?l
主营业务收入 Sales 0B o7EV
主营业务成本 Cost of sales y,i ~w |4
主营业务税金及附加 Sales tax @jKiE%OP
营业费用 Operating expenses FLqF!N\G
管理费用 General and administrative expenses
x=/`W^t2
财务费用 Financial expenses ^hc&rD)_
投资收益 Investment income _4#8o\
其他业务收入 Other operating income 9L"Z
~CUL
营业外收入 Non-operating income T~238C{vh
补贴收入 Subsidy income TSl:a &
其他业务支出 Other operating expenses &yQi
lyU{V
营业外支出 Non-operating expenses 5Oa`1?C1
所得税 Income tax J0 [^hH
直接人工成本差异(direct labor variance) t7t?xk!2
直接材料成本差异(direct material variance) WRq:xDRn0
在产品计价(work-in-process costing) |<Cz#|
,q
联产品成本计算(joint products costing) ({R-JkW:;
生产成本汇总程序(accumulation process of procluction cost) [YGPcGw
制造费用差异(manufacturing expenses variance) ^tw\F7
实际成本与估计成本(actual cost and estimated cost) X
J+y5at
工资费用分配(salary costs allocation) eplz5%<
成本曲线(cost curve) ']bpsn
农业生产成本(agriculture production cost) F7FUoew<
原始成本和重置成本(original cost and replacement cost) ,t2yw
工程施工成本 )@IDmz>
直接成本与间接成本(direct cost and indirect cost) {pV
\]E\]
可控成本(controllable cost) zQ&k$l9
制造费用分配(manufacturing expenses allocation) h.QsI`@f
理论成本与应用成本(theory cost and practice cost) k^JV37;bl
辅助生产成本分配(auxiliary production cost allocation) sQ)D.9\~
期间,费用
\z~wm&
成本控制程序(procedure of cost control) 8|Q=9mmWOh
成本记录(cost entry, cost recorder cost agenda) MHuQGc"e+4
成本计算分批法(job costing method) 4(h19-V
成本计算分步法 3U_-sMOB|
直接人工成本差异(direct labor variance) <l:c O$ m
成本控制方法(cost control method)