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会计常用词汇(四)

Source:     2007-09-02  我要投稿   论坛   Favorite  

  四、成本类 Cost
   生产成本 Cost of manufacture
   基本生产成本 Base cost of manufacture
   辅助生产成本 Auxiliary cost of manufacture
   制造费用 Manufacturing overhead

 

   材料费 Materials
   管理人员工资 Executive Salaries
   奖金 Wages
   退职金 Retirement allowance
   补贴 Bonus
   外保劳务费 Outsourcing fee

 

   福利费 Employee benefits/welfare
   会议费 Coferemce
   加班餐费 Special duties
   市内交通费 Business traveling
   通讯费 Correspondence

 

   电话费 Correspondence
   水电取暖费 Water and Steam
   税费 Taxes and dues
   租赁费 Rent
   管理费 Maintenance

 

   车辆维护费 Vehicles maintenance
   油料费 Vehicles maintenance
   培训费 Education and training
   接待费 Entertainment
   图书、印刷费 Books and printing
   运费 Transpotation


   保险费 Insurance premium
   支付手续费 Commission
   杂费 Sundry charges
   折旧费 Depreciation expense
   机物料消耗 Article of consumption

 

   劳动保护费 Labor protection fees
   季节性停工损失 Loss on seasonality cessation
   劳务成本 Service costs


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