盈余公积-利润归还投资 Surplus reserve - reture investment by investment d`w3I`P1
主营业务收入 Sales kd=|Iip;(
主营业务成本 Cost of sales 6_=t~9sY
主营业务税金及附加 Sales tax c,yjsxETW
营业费用 Operating expenses M#u~]?hS
管理费用 General and administrative expenses >h
Rq
财务费用 Financial expenses .:~{+
<*`
投资收益 Investment income 6f'THU$
其他业务收入 Other operating income ZRy'lW
营业外收入 Non-operating income TOH+JL8L
补贴收入 Subsidy income |34M.YjA
其他业务支出 Other operating expenses 0en
Bq>vr
营业外支出 Non-operating expenses %a=^T?8
所得税 Income tax DtFzT>$^F
直接人工成本差异(direct labor variance) W2w A66MB
直接材料成本差异(direct material variance) H
%bXx-
在产品计价(work-in-process costing) ?qmJJ5Gn
联产品成本计算(joint products costing) #dj,=^1_14
生产成本汇总程序(accumulation process of procluction cost) rw }wQP_'
制造费用差异(manufacturing expenses variance) |?gO@?KDZ
实际成本与估计成本(actual cost and estimated cost) Lz/{
q6>
工资费用分配(salary costs allocation) nB9(y4
成本曲线(cost curve) 2:jWO_V@
农业生产成本(agriculture production cost) ;CtTdr
原始成本和重置成本(original cost and replacement cost) "*T4%3dA
工程施工成本 /cX
%XZg
直接成本与间接成本(direct cost and indirect cost) !+)5?o
可控成本(controllable cost) F&_b[xso7
制造费用分配(manufacturing expenses allocation) khb/"VYd
理论成本与应用成本(theory cost and practice cost) =K;M\_k%y
辅助生产成本分配(auxiliary production cost allocation) qa>H@`P
期间,费用 eJy}W /
成本控制程序(procedure of cost control) ra|Ku!
成本记录(cost entry, cost recorder cost agenda) &~&oB;uR