注冊會計師考試：會計英語常用詞匯(四)

　　四、成本類 Cost

　　生產(chǎn)成本 Cost of manufacture

　　基本生產(chǎn)成本 Base cost of manufacture

　　輔助生產(chǎn)成本 Auxiliary cost of manufacture

　　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(wù)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(xùn)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

　　勞務(wù)成本 Service costs

2007年注冊會計師CPA考試高效復(fù)習(xí)五大絕招