递延税款贷项 Deferred taxation credit /QCyA%y
股本 Share capital (dVrGa54
已归还投资 Investment returned _q dLA
利润分配-其他转入 Profit appropriation - other transfer in # ^oF^!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve meNz0v e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9J'3b <
利润分配-提取储备基金 Profit appropriation - reserve fund /C) FS?=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p?zh4:\F+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n^Sc*7
利润分配-利润归还投资 Profit appropriation - return investment by profit v&*}O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A i lfeHG
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
1 |zy6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CHRO9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares esVZ2_eL
期初未分配利润 Retained earnings, beginning of the year d8Kxtg
Y
资本公积-股本溢价 Capital surplus - share premium `OmYz{*r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
Rk.GrLp
资本公积-接受现金捐赠 Capital surplus - cash donation P",E/beV
资本公积-股权投资准备 Capital surplus - investment reserve Pb-Ft =
资本公积-拨款转入 Capital surplus - subsidiary LQrm/)4bF5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bP ,_H
资本公积-其他 Capital surplus - others o{&UT VyGs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '}q1 F<&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HfgK0wIi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wk"zpI7L
盈余公积-储备基金 Surplus reserve - reserve fund Vz,2_QJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +B0G[k7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d~b#dcv$"
主营业务收入 Sales oPA
[vY
主营业务成本 Cost of sales 1 9t'
主营业务税金及附加 Sales tax Z'I0e9Jw
营业费用 Operating expenses SMdkD]{g
管理费用 General and administrative expenses |6.1uRF E2
财务费用 Financial expenses U\Hd?&`9gz
投资收益 Investment income ^."HD (
其他业务收入 Other operating income eZWR)+aq
营业外收入 Non-operating income +2+wNFU
补贴收入 Subsidy income N JglONO
其他业务支出 Other operating expenses b|HH9\
营业外支出 Non-operating expenses uJ! yM;{+
所得税 Income tax @ .fyOyOC
直接人工成本差异(direct labor variance) cOr@dUSL
直接材料成本差异(direct material variance) BsX#
~
在产品计价(work-in-process costing) aab?hR
联产品成本计算(joint products costing) : >t? ^r(
生产成本汇总程序(accumulation process of procluction cost) }@V ,v[&e
制造费用差异(manufacturing expenses variance) bu2'JIDR
实际成本与估计成本(actual cost and estimated cost) nBVknyMFNF
工资费用分配(salary costs allocation) An% V>a-[
成本曲线(cost curve) !cWnQRIt_F
农业生产成本(agriculture production cost) c.\J _^
原始成本和重置成本(original cost and replacement cost) )*Qa 9 + :
工程施工成本 K{&b "Ba1
直接成本与间接成本(direct cost and indirect cost) / B?hM&@z
可控成本(controllable cost) Nh[{
B{k
制造费用分配(manufacturing expenses allocation) (Q$]X5L
理论成本与应用成本(theory cost and practice cost) S}hg*mWn{$
辅助生产成本分配(auxiliary production cost allocation) [n_H9$
期间,费用 -~HlME *~f
成本控制程序(procedure of cost control) 2F[;Z*&
成本记录(cost entry, cost recorder cost agenda) |UO1v A
@
成本计算分批法(job costing method) ^< e"OV
成本计算分步法 Qp?n0WXZ
直接人工成本差异(direct labor variance) :-f"+v
成本控制方法(cost control method)
