之前跟陸續(xù)大家分享了ACCA【資產類 Assets】、【負債類 Liability】、【所有者權益類 Owners Equity】，今天繼續(xù)給大家整理了ACCA【成本類 Cost】34個英語詞匯，小伙伴們趕緊收藏起來！
成本類 Cost
第一組
生產成本 Cost of manufacture
基本生產成本 Base cost of manufacture
輔助生產成本 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
外保勞務費 Outsourcing fee
第二組
福利費 Employee benefits/welfare
會議費 Coferemce
加班餐費 Special duties
市內交通費 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
第三組
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
第四組
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
勞務成本 Service costs
