盈余公积-利润归还投资 Surplus reserve - reture investment by investment [x9eamJ,H
主营业务收入 Sales ga!t:O@w
主营业务成本 Cost of sales k}JjSt1_A;
主营业务税金及附加 Sales tax Vbz$dpT
营业费用 Operating expenses _jP]ifu`
管理费用 General and administrative expenses _d,_&7
财务费用 Financial expenses 7eZ,;
x
投资收益 Investment income I)n%aT fo8
其他业务收入 Other operating income a^|mF#
z
营业外收入 Non-operating income 9D-PmSnv
补贴收入 Subsidy income 91[(K'=&
其他业务支出 Other operating expenses z,$^|'pP
营业外支出 Non-operating expenses \iO
,y:
所得税 Income tax J4=~.&6
直接人工成本差异(direct labor variance) "y#$| TMB
直接材料成本差异(direct material variance)
NouT~K`'
在产品计价(work-in-process costing) ys09W+B7
联产品成本计算(joint products costing) W!htCwnkF
生产成本汇总程序(accumulation process of procluction cost) 3-z57f,}6~
制造费用差异(manufacturing expenses variance) Ptn0;GC
实际成本与估计成本(actual cost and estimated cost) 1;S@XC>
工资费用分配(salary costs allocation) 7oK!!Qd^w
成本曲线(cost curve) Un@d Wf6'
农业生产成本(agriculture production cost) @2Z{en?
原始成本和重置成本(original cost and replacement cost) ZC@Pfba[`
工程施工成本 "}(*Km5Po
直接成本与间接成本(direct cost and indirect cost) -I'#G D>
可控成本(controllable cost) _KLKa/3
制造费用分配(manufacturing expenses allocation) FL9Dz4
理论成本与应用成本(theory cost and practice cost)
3hGYNlQ^
辅助生产成本分配(auxiliary production cost allocation) [Vc8j&:L
期间,费用 H
$XO]\
成本控制程序(procedure of cost control) 7S}NV7
成本记录(cost entry, cost recorder cost agenda) |+f@w/+