盈余公积-利润归还投资 Surplus reserve - reture investment by investment c
'/2F0y
主营业务收入 Sales pq@$&G
主营业务成本 Cost of sales s'_$j$1
主营业务税金及附加 Sales tax mn,=V[f
营业费用 Operating expenses xU:
PhhS
管理费用 General and administrative expenses I(F1S,7
财务费用 Financial expenses a'c9XG}
投资收益 Investment income s;~J2h[
其他业务收入 Other operating income X/K| WOO6
营业外收入 Non-operating income g(M(Hn7
补贴收入 Subsidy income _dz:\v
其他业务支出 Other operating expenses %_cg|yy
营业外支出 Non-operating expenses ]ZBgE\[
所得税 Income tax r(748Qc4f?
直接人工成本差异(direct labor variance) REeD
?u j
直接材料成本差异(direct material variance) AJdlqbd'+
在产品计价(work-in-process costing) bkJn}Al;
联产品成本计算(joint products costing) i,\t]EJAU
生产成本汇总程序(accumulation process of procluction cost) ke mr@_
制造费用差异(manufacturing expenses variance) ZzSJm+&'
实际成本与估计成本(actual cost and estimated cost) 'Sm/t/g"|
工资费用分配(salary costs allocation) +G>aj'\M|
成本曲线(cost curve) 9p!d Q x
农业生产成本(agriculture production cost) ZhxfI?i)l
原始成本和重置成本(original cost and replacement cost) Va&KIHw
工程施工成本 C _k_D
直接成本与间接成本(direct cost and indirect cost) !:`
Ra
可控成本(controllable cost) 1WZKQeOo
制造费用分配(manufacturing expenses allocation) B]CS2LEqh
理论成本与应用成本(theory cost and practice cost) KH
iYV
辅助生产成本分配(auxiliary production cost allocation) zcbA)
期间,费用 +X4ttv
成本控制程序(procedure of cost control) rQAbN6
成本记录(cost entry, cost recorder cost agenda) K'ed5J