制造费用 Manufacturing overhead.doc

　　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总监Director总会计师 Finance Controller 　高级 Senior 如高级经理为　Senior Manager　　　营业费用 Operating expenses　　代销手续费 Consignment commission charge　　运杂费 Transpotation　　保险费 Insurance premium　　展览费 Exhibition fees　　广告费 Advertising fees 　　管理费用 Adminisstrative expenses 　　职工工资 Staff Salaries　　修理费 Repair charge 　　低值易耗摊销 Article of consumption　　办公费 Office allowance 　　差旅费 Travelling expense　　工会经费 Labour union expenditure 　　研究与开发费 Research and development expense　　福利费 Employee benefits/welfare　　职工教育经费 Personnel education 　　待业保险费 Unemployment insurance 　　劳动保险费 Labour insurance　　医疗保险费 Medical insurance 　　会议费 Coferemce　　聘请中介机构费 Intermediary organs 　　咨询费 Consult fees　　诉讼费 Legal cost 　　业务招待费 Business entertainment 　　技术转让费 Technology transfer fees　　矿产资源补偿费 Mineral resources compensation fees　　排污费 Pollution discharge fees　　房产税 Housing property tax 　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT)　　土地使用税 Tenure tax　　印花税 Stamp tax　　财务费用 Finance charge 　　利息支出 Interest exchange 　　汇兑损失 Foreign exchange loss　　各项手续费 Charge for trouble　　各项专门借款费用 Special-borrowing cost帐目名词一、 资产类 Assets　　　　 流动资产 Current assets　　 货币资金 Cash and cash equivalents　　 现金 Cash　　 银行存款 Cash in bank 　　 其他货币资金 Other cash and cash equivalents　　 外埠存款 Other city Cash in bank　　 银行本票 Cashiers cheque 　　 银行汇票 Bank draft 　　 信用卡 Credit car