中國會計科目的中英文對照四、成本類 Cost

字號:

四、成本類 Cost
    4101 生產(chǎn)成本 Cost of manufacture
    '410101 基本生產(chǎn)成本 Base cost of manufacture
    '410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture
    4105 制造費用 Manufacturing overhead
    材料費 Materials
    管理人員工資 Executive Salaries
    獎金 Wages
    退職金 Retirement allowance
    補貼 Bonus
    外保勞務費 Outsourcing fee
    福利費 Employee benefits/welfare
    會議費 Coferemce
    加班餐費 Special duties
    市內(nèi)交通費 Business traveling
    通訊費 Correspondence
    電話費 Correspondence
    水電取暖費 Water and Steam
    稅費 Taxes and dues
    租賃費 Rent
    管理費 Maintenance
    車輛維護費 Vehicles maintenance
    油料費 Vehicles maintenance
    培訓費 Education and training
    接待費 Entertainment
    圖書、印刷費 Books and printing
    運費 Transpotation
    保險費 Insurance premium
    支付手續(xù)費 Commission
    雜費 Sundry charges
    折舊費 Depreciation expense
    機物料消耗 Article of consumption
    勞動保護費 Labor protection fees
    季節(jié)性停工損失 Loss on seasonality cessation
    4107 勞務成本 Service costs