盈余公积-利润归还投资 Surplus reserve - reture investment by investment x*]&Ca0+
主营业务收入 Sales >?-etl
主营业务成本 Cost of sales v2OK/W,0
主营业务税金及附加 Sales tax >
-P UY
营业费用 Operating expenses uw!w}1Y]}2
管理费用 General and administrative expenses _Xs(3V@'
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财务费用 Financial expenses d']CBoK
投资收益 Investment income !*[Fw1-J
其他业务收入 Other operating income 0;Lt
营业外收入 Non-operating income ZDMv8BP7
补贴收入 Subsidy income B|\pzWD%
其他业务支出 Other operating expenses criQa<N"
营业外支出 Non-operating expenses W9i}w&
所得税 Income tax V*xo3hU
直接人工成本差异(direct labor variance) >K|<hzZ
直接材料成本差异(direct material variance) s|p,UK
在产品计价(work-in-process costing) 3X&'hz@
联产品成本计算(joint products costing) "H{Etb/
生产成本汇总程序(accumulation process of procluction cost) ,\YlDcl':0
制造费用差异(manufacturing expenses variance) R,+Pcn$ws
实际成本与估计成本(actual cost and estimated cost) T;7=05k<_
工资费用分配(salary costs allocation) DC9\Sp?
成本曲线(cost curve) |6]2X W
农业生产成本(agriculture production cost) mEL<d,XhI
原始成本和重置成本(original cost and replacement cost) GSHJ?}U,
工程施工成本 Uw
eXz.x7
直接成本与间接成本(direct cost and indirect cost) 47S1mxur
可控成本(controllable cost) g 0Rny
制造费用分配(manufacturing expenses allocation)
{..6{~L
理论成本与应用成本(theory cost and practice cost) F0.Rv):
辅助生产成本分配(auxiliary production cost allocation) :6}Zo
期间,费用 caG5S#8-"
成本控制程序(procedure of cost control) $
#z
` R;
成本记录(cost entry, cost recorder cost agenda) tu4-##{