盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,lYU#Hx*
主营业务收入 Sales _\[JMhd}
主营业务成本 Cost of sales &: 8 &;vk
主营业务税金及附加 Sales tax `;2`H, G'
营业费用 Operating expenses oDI*\S>
管理费用 General and administrative expenses (Sp~+#XnF
财务费用 Financial expenses U.h PC3
投资收益 Investment income \eN/fTPm
其他业务收入 Other operating income CnA)>4E*'
营业外收入 Non-operating income e1 }0f8%
补贴收入 Subsidy income R}<s~` Pl
其他业务支出 Other operating expenses ;| ,Y2?
营业外支出 Non-operating expenses x)mC^
所得税 Income tax > o`RPWs
直接人工成本差异(direct labor variance) X^^ D[U
直接材料成本差异(direct material variance) EPnB%'l\c
在产品计价(work-in-process costing) A8Y~^wn
联产品成本计算(joint products costing) O~]G(TMs8W
生产成本汇总程序(accumulation process of procluction cost) XYTcG;_z
制造费用差异(manufacturing expenses variance) M<
pgaB0
实际成本与估计成本(actual cost and estimated cost) ,R6$SrNcd
工资费用分配(salary costs allocation) _Hj,;Z
成本曲线(cost curve) !Shh$iz
农业生产成本(agriculture production cost) 3iL&;D
原始成本和重置成本(original cost and replacement cost) gcF><i6
工程施工成本 ;H|M)z#[Z
直接成本与间接成本(direct cost and indirect cost) .Dxrc
可控成本(controllable cost) eA^|B zU
制造费用分配(manufacturing expenses allocation) 9DKB+K.1
理论成本与应用成本(theory cost and practice cost) r5wXuA,Um
辅助生产成本分配(auxiliary production cost allocation) -e\56%\~_
期间,费用 >(a_9l;q
成本控制程序(procedure of cost control) Nuq/_x
成本记录(cost entry, cost recorder cost agenda) vLS6Gb't