盈余公积-利润归还投资 Surplus reserve - reture investment by investment bZ_&AfcB
主营业务收入 Sales 4>(K~v5;N
主营业务成本 Cost of sales aX.BaK6I
主营业务税金及附加 Sales tax \!-]$&,j4
营业费用 Operating expenses I~l_ky|a !
管理费用 General and administrative expenses L@\t]
~
财务费用 Financial expenses |Kd6.Mx
投资收益 Investment income ai?uJ}
其他业务收入 Other operating income L~ax`i1:"
营业外收入 Non-operating income k
Fl*Im
补贴收入 Subsidy income 6Y [&1c8
其他业务支出 Other operating expenses aKMX-?%t4
营业外支出 Non-operating expenses ~"S5KroN
所得税 Income tax 9]3l'
直接人工成本差异(direct labor variance) !&OdbRHM
直接材料成本差异(direct material variance) SsX$l<t*
在产品计价(work-in-process costing) ]yKwH 9sl
联产品成本计算(joint products costing) !$HuH6_[
生产成本汇总程序(accumulation process of procluction cost) q[/g3D\G
制造费用差异(manufacturing expenses variance) 8!v|
`Ky
实际成本与估计成本(actual cost and estimated cost) 0iSNom}m
工资费用分配(salary costs allocation) TJNE2
成本曲线(cost curve) ~6#mVP5sU)
农业生产成本(agriculture production cost) fyUW;dj
原始成本和重置成本(original cost and replacement cost) 3wN4kltt
工程施工成本 -rs
S_[$2
直接成本与间接成本(direct cost and indirect cost) t>]W+Lx#
可控成本(controllable cost) o,k#ft<
制造费用分配(manufacturing expenses allocation) 6iQqOAG
理论成本与应用成本(theory cost and practice cost) gs2qLb
辅助生产成本分配(auxiliary production cost allocation) <=uO*s>%
期间,费用 S?t
`/"O
成本控制程序(procedure of cost control) w+rw<,u%
成本记录(cost entry, cost recorder cost agenda) HV`u#hZ7C