盈余公积-利润归还投资 Surplus reserve - reture investment by investment p{D4"Qn+P9
主营业务收入 Sales BU|#e5
主营业务成本 Cost of sales T{+Z(L
主营业务税金及附加 Sales tax 5jB*fIz
营业费用 Operating expenses fC
WGAO2
管理费用 General and administrative expenses LR(-<"
财务费用 Financial expenses /Ncm^b4
投资收益 Investment income c; 2#,m^
其他业务收入 Other operating income P{Lf5V9# <
营业外收入 Non-operating income Ztr Cv?
补贴收入 Subsidy income tDg}Ys=4K>
其他业务支出 Other operating expenses $za8"T*I
营业外支出 Non-operating expenses ?9{~> 4@
所得税 Income tax @p 6<Lw_E
直接人工成本差异(direct labor variance) AlXNg!j;5K
直接材料成本差异(direct material variance) iB
TYY{-wF
在产品计价(work-in-process costing) A/7{oB:a
联产品成本计算(joint products costing) 06q(aI^Ch@
生产成本汇总程序(accumulation process of procluction cost) T .FI'wy
制造费用差异(manufacturing expenses variance) q
11IkDa
实际成本与估计成本(actual cost and estimated cost) |yEa5rd?W
工资费用分配(salary costs allocation) T~0k"uTE
成本曲线(cost curve) aJ") <_+
农业生产成本(agriculture production cost) 4d
b(<h
原始成本和重置成本(original cost and replacement cost) m,UGW
R
工程施工成本 wMqX)}>
直接成本与间接成本(direct cost and indirect cost) aFz5leD
可控成本(controllable cost) F8:vDv
制造费用分配(manufacturing expenses allocation) }|u4 W?H
理论成本与应用成本(theory cost and practice cost) o%9*B%HO/
辅助生产成本分配(auxiliary production cost allocation) ^.dsW0"0
期间,费用 1i[FY?6`dh
成本控制程序(procedure of cost control)
i0$Bx>
成本记录(cost entry, cost recorder cost agenda) npJt3
Y_I