[会计英语常用词汇]会计常用词汇（四）
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四、成本类 cost
生产成本 cost of manufacture
基本生产成本 base cost of manufacture
辅助生产成本 auxiliary cost of manufacture
制造费用 manufacturing overhead
材料费 materials
管理人员工资 executive salaries
奖金 wages
退职金 retirement allowance
补贴 bonus
外保劳务费 outsourcing fee
福利费 employee benefits/welfare
会议费 coferemce
加班餐费 special duties
市内交通费 business traveling
通讯费 correspondence
电话费 correspondence
水电取暖费 water and steam
税费 taxes and dues
租赁费 rent
管理费 maintenance
车辆维护费 vehicles maintenance
油料费 vehicles maintenance
培训费 education and training
接待费 entertainment
图书、印刷费 books and printing
运费 transpotation
保险费 insurance premium
支付手续费 commission
杂费 sundry charges
折旧费 depreciation expense
机物料消耗 article of consumption
劳动保护费 labor protection fees
季节性停工损失 loss on seasonality cessation
劳务成本 service costs
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