盈余公积-利润归还投资 Surplus reserve - reture investment by investment VBtdx`9
主营业务收入 Sales o3X0c6uU
主营业务成本 Cost of sales $!vK#8-&{
主营业务税金及附加 Sales tax 1d!TU=*
营业费用 Operating expenses J)EL<K$Z[
管理费用 General and administrative expenses 7lx
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财务费用 Financial expenses m@W>ku
投资收益 Investment income g_JSgH!4
其他业务收入 Other operating income
pE {yVs
营业外收入 Non-operating income %l3f
.
补贴收入 Subsidy income !A:d9 k
其他业务支出 Other operating expenses Nwg?(h#
营业外支出 Non-operating expenses Os/?iGlD*E
所得税 Income tax hs*n?vxp3
直接人工成本差异(direct labor variance) ,FwJ0V
直接材料成本差异(direct material variance) iHT=ROL
在产品计价(work-in-process costing) e0M'\'J
联产品成本计算(joint products costing) e8eNef L$
生产成本汇总程序(accumulation process of procluction cost) )~CNh5z6Y
制造费用差异(manufacturing expenses variance) &bigLe
实际成本与估计成本(actual cost and estimated cost) 2Z-QVwa*U
工资费用分配(salary costs allocation) ]wUH*\(y
成本曲线(cost curve) tpa<)\7KJ
农业生产成本(agriculture production cost) b"nD5r
原始成本和重置成本(original cost and replacement cost) 6!C>J#T
工程施工成本 %R<xe.X
直接成本与间接成本(direct cost and indirect cost) Js&.p9S2
可控成本(controllable cost) t[/APm-k~>
制造费用分配(manufacturing expenses allocation) _`.Q7
理论成本与应用成本(theory cost and practice cost) tC5>K9Ed
辅助生产成本分配(auxiliary production cost allocation) L+CPT
期间,费用 9w6 uoM
成本控制程序(procedure of cost control) E"7[|-`e6
成本记录(cost entry, cost recorder cost agenda) AYAbq}'Yt