递延税款贷项 Deferred taxation credit "O[j!fG8,
股本 Share capital o>Er_r
已归还投资 Investment returned 2@=IT0[E\
利润分配-其他转入 Profit appropriation - other transfer in Hr<o!e{Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m#vL*]c}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @}-r&/#
利润分配-提取储备基金 Profit appropriation - reserve fund O81X;JdP3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9BEFr/.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "=. t
36#
利润分配-利润归还投资 Profit appropriation - return investment by profit b5G}3)'w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !y:%0{l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8eBOr9l+j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R6-n IY,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U69u'G:
期初未分配利润 Retained earnings, beginning of the year /93l74.w
资本公积-股本溢价 Capital surplus - share premium hU]HTX'R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I<td1Y1q
资本公积-接受现金捐赠 Capital surplus - cash donation M:KbD|
资本公积-股权投资准备 Capital surplus - investment reserve *l+OlQI0+
资本公积-拨款转入 Capital surplus - subsidiary #oeG!<Mn
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JA)?
p{j
资本公积-其他 Capital surplus - others :~Q!SL N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iD38\XNMV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X?
:o;wB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f/,>%j=Ms
盈余公积-储备基金 Surplus reserve - reserve fund "\W-f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eN?Y7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J7D}%
主营业务收入 Sales cJo\#cr
主营业务成本 Cost of sales
D_mL,w
主营业务税金及附加 Sales tax [D-Q'"'A
营业费用 Operating expenses .nu @ o40
管理费用 General and administrative expenses :2
>hoAJJ
财务费用 Financial expenses $
,SF@BhO
投资收益 Investment income H=*5ASc
其他业务收入 Other operating income Rlnbdb;!k
营业外收入 Non-operating income u's`*T@.
补贴收入 Subsidy income VGHWNMT
其他业务支出 Other operating expenses D\w h;r
营业外支出 Non-operating expenses *[ #;j$m
所得税 Income tax ml0.$z
直接人工成本差异(direct labor variance) YJg,B\z}
直接材料成本差异(direct material variance) GZS1zTwBL
在产品计价(work-in-process costing) XqRJr%JH
联产品成本计算(joint products costing) 7]xm2CHx5
生产成本汇总程序(accumulation process of procluction cost) {t"+
3zy'
制造费用差异(manufacturing expenses variance) p
La[}=
实际成本与估计成本(actual cost and estimated cost) O%g$9-?F0
工资费用分配(salary costs allocation) ^D^4
YJz
成本曲线(cost curve) p.}Ls)I
农业生产成本(agriculture production cost)
^,l_{
原始成本和重置成本(original cost and replacement cost) LE5.b]tv2
工程施工成本 sDr/k`>
直接成本与间接成本(direct cost and indirect cost) 9a\nszwa
可控成本(controllable cost) G22NQ~w8
制造费用分配(manufacturing expenses allocation) D jk C
理论成本与应用成本(theory cost and practice cost) ~DRmON5 M
辅助生产成本分配(auxiliary production cost allocation) ETp%s{8
期间,费用 }i{sg#
成本控制程序(procedure of cost control) HEL!GC>#
成本记录(cost entry, cost recorder cost agenda) p4IZ
成本计算分批法(job costing method) o1&:ry
成本计算分步法 Uv
YF[@
直接人工成本差异(direct labor variance) ?D,=37
成本控制方法(cost control method)