盈余公积-利润归还投资 Surplus reserve - reture investment by investment _taHf %\4
主营业务收入 Sales tehI!->l
主营业务成本 Cost of sales q|Pt>4c5?
主营业务税金及附加 Sales tax Wzf1-0t
营业费用 Operating expenses f>"!-3
管理费用 General and administrative expenses 'o#J>a~!9L
财务费用 Financial expenses 6Mf3)o2
投资收益 Investment income
w50Bq&/jX
其他业务收入 Other operating income 08d_DCR
营业外收入 Non-operating income _L `N^I.
补贴收入 Subsidy income }?Yr>ZRi
其他业务支出 Other operating expenses Vm,f3~
营业外支出 Non-operating expenses HIWmh4o/.
所得税 Income tax q|]0on~]
直接人工成本差异(direct labor variance) Wc`J`.#
直接材料成本差异(direct material variance) 7gdU9c/q,
在产品计价(work-in-process costing) Fv7%TK{oe
联产品成本计算(joint products costing) bCaPJ!ZO
生产成本汇总程序(accumulation process of procluction cost) >`rNT|rg
制造费用差异(manufacturing expenses variance) C^\
*|=*\
实际成本与估计成本(actual cost and estimated cost) !
=h|&Vta
工资费用分配(salary costs allocation) *n|0\V<
成本曲线(cost curve) vxilQp
农业生产成本(agriculture production cost) ,GXfy9x7U
原始成本和重置成本(original cost and replacement cost) ek;&<Z_ ]
工程施工成本 ah!O&ECh
直接成本与间接成本(direct cost and indirect cost) 4W//Oc@e
可控成本(controllable cost) UmD-7Fd
制造费用分配(manufacturing expenses allocation) /Vm}+"BCS
理论成本与应用成本(theory cost and practice cost) mZ0oa-Iy
辅助生产成本分配(auxiliary production cost allocation) R{OE{8;
期间,费用 l
SVW}t
成本控制程序(procedure of cost control) ^]lwd"$
成本记录(cost entry, cost recorder cost agenda) %3l;b
R>