递延税款贷项 Deferred taxation credit ;! CQFJ=
股本 Share capital xTAC&OCk^[
已归还投资 Investment returned {Ja#pt
利润分配-其他转入 Profit appropriation - other transfer in Z#4? /'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |n6nRE wW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )}u.b-Nt.
利润分配-提取储备基金 Profit appropriation - reserve fund xhqIE3gd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TAzhD.6C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `?Y/:4
利润分配-利润归还投资 Profit appropriation - return investment by profit SrHRpxy
利润分配-应付优先股股利 Profit appropriation - preference shares dividends oz[E>%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xv:<sX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y!aq}YS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IL>Gi`Y&
期初未分配利润 Retained earnings, beginning of the year "2=v?,'t
资本公积-股本溢价 Capital surplus - share premium bR;H@Fdg?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Y!Bb2m
资本公积-接受现金捐赠 Capital surplus - cash donation <[a9"G7
资本公积-股权投资准备 Capital surplus - investment reserve oPWvZI(\&
资本公积-拨款转入 Capital surplus - subsidiary a_x|PbD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }"xC1<]
资本公积-其他 Capital surplus - others \>I&UFfH)4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pQEHWq"Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :&TOQ<vM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bxm^Arc>
盈余公积-储备基金 Surplus reserve - reserve fund :5"|iRP'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OkFq>;{a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment roRZE[ya
主营业务收入 Sales ;o8cfD .z
主营业务成本 Cost of sales O[`n{Vl/
主营业务税金及附加 Sales tax Iqo4INGIi
营业费用 Operating expenses X8*q[@$
管理费用 General and administrative expenses jRq>Sz{8
财务费用 Financial expenses o.k#|q
投资收益 Investment income M}@^8
其他业务收入 Other operating income teM&[U
营业外收入 Non-operating income Ye1P5+W(
补贴收入 Subsidy income b/S4b
其他业务支出 Other operating expenses Rmd;ug9
营业外支出 Non-operating expenses ZC0F:=/K
所得税 Income tax <y`yKXzBUV
直接人工成本差异(direct labor variance) R8HA X
直接材料成本差异(direct material variance) P7@qvg
在产品计价(work-in-process costing) qtgj"4,:`
联产品成本计算(joint products costing) `CHgTkv
生产成本汇总程序(accumulation process of procluction cost) $wX5`d1
制造费用差异(manufacturing expenses variance) wmT3 >
实际成本与估计成本(actual cost and estimated cost) 9prG@
工资费用分配(salary costs allocation) (>)Y0ki}
成本曲线(cost curve) LXw&d]P
农业生产成本(agriculture production cost) ][_:{ N/
原始成本和重置成本(original cost and replacement cost)
y)(@
工程施工成本 >GZF\ER
直接成本与间接成本(direct cost and indirect cost) :Eob"WH
可控成本(controllable cost) ;l?>+m@H
制造费用分配(manufacturing expenses allocation) Bpqq-_@
理论成本与应用成本(theory cost and practice cost) VY![VnHsB
辅助生产成本分配(auxiliary production cost allocation) flmcY7ZV
期间,费用 =#>P!
成本控制程序(procedure of cost control) \>jK\j
成本记录(cost entry, cost recorder cost agenda) My5X%)T>P
成本计算分批法(job costing method) 3bt
ciR!N]
成本计算分步法 E>7%/TIl
直接人工成本差异(direct labor variance) 0jg-]
成本控制方法(cost control method)