盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6V01F8&w
主营业务收入 Sales jtc]>]6i
主营业务成本 Cost of sales @6
T/Tdz
主营业务税金及附加 Sales tax JnM["Q=`
营业费用 Operating expenses v^ VitLC
管理费用 General and administrative expenses A2jUmK.&
财务费用 Financial expenses 03 #lX(MB
投资收益 Investment income 5"O.,H}
其他业务收入 Other operating income ^3L0w}#
营业外收入 Non-operating income SKsKPqz
补贴收入 Subsidy income N5b!.B x-w
其他业务支出 Other operating expenses ._{H~R|
营业外支出 Non-operating expenses VS8Rx.?
所得税 Income tax
]-/VHh
直接人工成本差异(direct labor variance) +!.^zp21
直接材料成本差异(direct material variance) _>X+ZlpU:
在产品计价(work-in-process costing) j\^CV?}sm'
联产品成本计算(joint products costing) UrEs4R1#
生产成本汇总程序(accumulation process of procluction cost) dVT$ VQg
制造费用差异(manufacturing expenses variance) 9m~p0 ILh
实际成本与估计成本(actual cost and estimated cost) o]I\6,T/|
工资费用分配(salary costs allocation) ]|PiF+
成本曲线(cost curve) p
4
^yVa
农业生产成本(agriculture production cost) L>4"(
原始成本和重置成本(original cost and replacement cost) VQ9/Gxdeo
工程施工成本 lp%pbx43s
直接成本与间接成本(direct cost and indirect cost) sN01rtB(UT
可控成本(controllable cost) *mvlb
(' &
制造费用分配(manufacturing expenses allocation) ;,:`1UI
理论成本与应用成本(theory cost and practice cost) &(l9?EVq1
辅助生产成本分配(auxiliary production cost allocation) 0[?Xxk}s0
期间,费用 aQ\$A`?
成本控制程序(procedure of cost control) >V8-i`
成本记录(cost entry, cost recorder cost agenda) jkF^-Up.