盈余公积-利润归还投资 Surplus reserve - reture investment by investment D(6d#c
主营业务收入 Sales GGHe{l
主营业务成本 Cost of sales JJlwzH
主营业务税金及附加 Sales tax Ftu~nh}
营业费用 Operating expenses >
(+g:p
管理费用 General and administrative expenses _
Js& _d
财务费用 Financial expenses }I_/>58
投资收益 Investment income Fa78yY+6
其他业务收入 Other operating income !X721lNP
营业外收入 Non-operating income VaQqi>;\
补贴收入 Subsidy income R:HF~}
其他业务支出 Other operating expenses ImQ?<g8$
营业外支出 Non-operating expenses !DFT}eu
所得税 Income tax `oH=O6
直接人工成本差异(direct labor variance) $r} )j~c
直接材料成本差异(direct material variance) xv;'27mUt
在产品计价(work-in-process costing) VE{[52
联产品成本计算(joint products costing) X=]FVHV;
生产成本汇总程序(accumulation process of procluction cost) n|5+HE4@
制造费用差异(manufacturing expenses variance) aV3:wp]Gn
实际成本与估计成本(actual cost and estimated cost) LO{{3No
工资费用分配(salary costs allocation) 2VaQxctk
成本曲线(cost curve) =w='qjh
农业生产成本(agriculture production cost) cSy{*K{B
原始成本和重置成本(original cost and replacement cost) tpp. 9
工程施工成本 td{M%D,R"
直接成本与间接成本(direct cost and indirect cost) hhQLld4
可控成本(controllable cost) d>@&[C!28
制造费用分配(manufacturing expenses allocation) vL~nJv
理论成本与应用成本(theory cost and practice cost) Oi#F
辅助生产成本分配(auxiliary production cost allocation) 3>%oGbo
期间,费用 *{|{T_H:
成本控制程序(procedure of cost control) $,R
QA^gxW
成本记录(cost entry, cost recorder cost agenda) u'}SaX]0