ACCA必背單詞-「成本類 Cost」34個英語詞匯

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