盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?RRSrr1
主营业务收入 Sales p0[,$$pM
主营业务成本 Cost of sales 6mI_
Q2
主营业务税金及附加 Sales tax Y2=Brtc[@
营业费用 Operating expenses =BqaGXr
管理费用 General and administrative expenses !OuTXa,IH
财务费用 Financial expenses Ww'TCWk@
投资收益 Investment income V 9QvQA
r
其他业务收入 Other operating income Kh:#S|
营业外收入 Non-operating income I |<+'G
补贴收入 Subsidy income .UT,lqEkv
其他业务支出 Other operating expenses Z!*8JaMT
营业外支出 Non-operating expenses 4P O%
qO
所得税 Income tax N1s$3Ul
直接人工成本差异(direct labor variance) 5,0wj0l
直接材料成本差异(direct material variance) A1k&`
|k
在产品计价(work-in-process costing) 8zCGMhd
联产品成本计算(joint products costing) }> !"SU:d
生产成本汇总程序(accumulation process of procluction cost) BqLtTo ?'
制造费用差异(manufacturing expenses variance) BuEQ^[Ex
实际成本与估计成本(actual cost and estimated cost) |L.~Amd
工资费用分配(salary costs allocation) 7?Qt2tr
成本曲线(cost curve) a!0?L0_W&
农业生产成本(agriculture production cost) ."!8B9s
原始成本和重置成本(original cost and replacement cost) {x&jh|f`g
工程施工成本 !dbA (
直接成本与间接成本(direct cost and indirect cost) ~7ATt8T
可控成本(controllable cost) H4y1Hpa,
制造费用分配(manufacturing expenses allocation) r_g\_y7ua
理论成本与应用成本(theory cost and practice cost) JR a*;_
辅助生产成本分配(auxiliary production cost allocation) +9Hk+.
期间,费用 [KimY
成本控制程序(procedure of cost control) < ;%q
成本记录(cost entry, cost recorder cost agenda) 4ye`;hXy