注冊會計師考試：會計英語常用詞匯(五)

　　廣告費 Advertising fees

　　管理費用 Adminisstrative expenses

　　職工工資 Staff Salaries

　　修理費 Repair charge

　　低值易耗攤銷 Article of consumption

　　辦公費 Office allowance

　　差旅費 Travelling expense

　　工會經(jīng)費 Labour union expenditure

　　研究與開發(fā)費 Research and development expense

　　福利費 Employee benefits/welfare

　　職工教育經(jīng)費 Personnel education

　　待業(yè)保險費 Unemployment insurance

　　勞動保險費 Labour insurance

　　醫(yī)療保險費 Medical insurance

　　會議費 Coferemce

　　聘請中介機構(gòu)費 Intermediary organs

　　咨詢費 Consult fees

　　訴訟費 Legal cost

　　業(yè)務(wù)招待費 Business entertainment

　　技術(shù)轉(zhuǎn)讓費 Technology transfer fees

　　礦產(chǎn)資源補償費 Mineral resources compensation fees

　　排污費 Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

　　土地使用稅 Tenure tax

　　印花稅 Stamp tax

　　財務(wù)費用 Finance charge

　　利息支出 Interest exchange

　　匯兌損失 Foreign exchange loss

　　各項手續(xù)費 Charge for trouble

　　各項專門借款費用 Special-borrowing cost

　　營業(yè)外支出 Nonbusiness expenditure

　　捐贈支出 Donation outlay

　　減值準備金 Depreciation reserves

　　非常損失 Extraordinary loss

　　處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

　　出售無形資產(chǎn)損失 Loss on sales of intangible assets

　　固定資產(chǎn)盤虧 Fixed assets inventory loss

　　債務(wù)重組損失 Loss on arrangement

　　罰款支出 Amercement outlay

　　所得稅 Income tax

　　以前年度損益調(diào)整 Prior year income adjustment

07年注冊會計師考生必看：如何一次性通過五門