管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax
直接人工成本差异(direct labor variance)
直接材料成本差异(direct material variance)
在产品计价(work-in-process costing)
联产品成本计算(joint products costing)
生产成本汇总程序(accumulation process of procluction cost)
制造费用差异(manufacturing expenses variance)
实际成本与估计成本(actual cost and estimated cost)
工资费用分配(salary costs allocation)
成本曲线(cost curve)
农业生产成本(agriculture production cost)
原始成本和重置成本(original cost and replacement cost)
工程施工成本
直接成本与间接成本(direct cost and indirect cost)
可控成本(controllable cost)
制造费用分配(manufacturing expenses allocation)
理论成本与应用成本(theory cost and practice cost)
辅助生产成本分配(auxiliary production cost allocation)
期间,费用
成本控制程序(procedure of cost control)
成本记录(cost entry, cost recorder cost agenda)
成本计算分批法(job costing method)
成本计算分步法
直接人工成本差异(direct labor variance)
成本控制方法(cost control method)
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