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(bǔ)貼 Bonus

外保勞務(wù)費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內(nèi)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

車輛維護(hù)費 Vehicles maintenance

油料費 Vehicles maintenance

培訓(xùn)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

機(jī)物料消耗 Article of consumption

勞動保護(hù)費 Labor protection fees

總監(jiān)Director

總會計師 Finance Controller

高級 Senior 如高級經(jīng)理為　Senior Manager

營業(yè)費用 Operating expenses

代銷手續(xù)費 Consignment commission charge

運雜費 Transpotation

保險費 Insurance premium

展覽費 Exhibition fees

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(jī)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(bǔ)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