盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y[*.^l._
主营业务收入 Sales ximVh}'a
主营业务成本 Cost of sales uc9h}QJ*
主营业务税金及附加 Sales tax VEV?$R7;
营业费用 Operating expenses nJ2B*(S'v.
管理费用 General and administrative expenses yp~z-aRa
财务费用 Financial expenses ^"Bhp:o2
投资收益 Investment income RFM;?!S
其他业务收入 Other operating income 2)BO@]n
营业外收入 Non-operating income B4 bB`r
补贴收入 Subsidy income @5d^ C
其他业务支出 Other operating expenses 5Q"yn2b4
营业外支出 Non-operating expenses hy/g*>
所得税 Income tax Sr+hB>{
直接人工成本差异(direct labor variance) 8kK L=
直接材料成本差异(direct material variance) 2K4Xu9-i:b
在产品计价(work-in-process costing) h<L_ =)lH
联产品成本计算(joint products costing) (
yLu=
生产成本汇总程序(accumulation process of procluction cost) m{oe|UVcmr
制造费用差异(manufacturing expenses variance) E}Cz(5
实际成本与估计成本(actual cost and estimated cost) olv&K(-ccI
工资费用分配(salary costs allocation) xst-zfkH`
成本曲线(cost curve) v:lkvMq|=
农业生产成本(agriculture production cost) i59}6u_f
原始成本和重置成本(original cost and replacement cost) ?C CQm
工程施工成本 )]n>.ZmLCB
直接成本与间接成本(direct cost and indirect cost) Av.`'.b
可控成本(controllable cost) 5$
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制造费用分配(manufacturing expenses allocation) ,wf_o%'eW
理论成本与应用成本(theory cost and practice cost) Fs>MFj
辅助生产成本分配(auxiliary production cost allocation) IlF_g`
期间,费用 M._h=wX{}
成本控制程序(procedure of cost control) 5H'Iul<Os
成本记录(cost entry, cost recorder cost agenda) tOXyle~C