主營業(yè)務(wù)成本 Cost of sales


  主營業(yè)務(wù)稅金及附加 Sales tax


  營業(yè)費用 Operating expenses


  管理費用 General and administrative expenses


  財務(wù)費用 Financial expenses


  投資收益 Investment income


  其他業(yè)務(wù)收入 Other operating income


  營業(yè)外收入 Non-operating income


  補貼收入 Subsidy income


  其他業(yè)務(wù)支出 Other operating expenses


  營業(yè)外支出 Non-operating expenses


  所得稅 Income tax


  直接人工成本差異(direct labor variance)


  直接材料成本差異(direct material variance)


  在產(chǎn)品計價(work-in-process costing)


  聯(lián)產(chǎn)品成本計算(joint products costing)


  生產(chǎn)成本匯總程序(accumulation process of procluction cost)


  制造費用差異(manufacturing expenses variance)


  實際成本與估計成本(actual cost and estimated cost)


  工資費用分配(salary costs allocation)


  成本曲線(cost curve)


  農(nóng)業(yè)生產(chǎn)成本(agriculture production cost)


  原始成本和重置成本(original cost and replacement cost)


  工程施工成本


  直接成本與間接成本(direct cost and indirect cost)


  可控成本(controllable cost)


  制造費用分配(manufacturing expenses allocation)


  理論成本與應(yīng)用成本(theory cost and practice cost)


  輔助生產(chǎn)成本分配(auxiliary production cost allocation)


  期間,費用


  成本控制程序(procedure of cost control)


  成本記錄(cost entry, cost recorder cost agenda)


  成本計算分批法(job costing method)


  成本計算分步法