ACCA必背单词-「成本类 Cost」34个英语词汇

之前跟陆续大家分享了ACCA【资产类 Assets】【负债类 Liability】【所有者权益类 Owners Equity】,今天继续给大家整理了ACCA【成本类 Cost】34个英语词汇,小伙伴们赶紧收藏起来!

成本类 Cost

第一组

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

第二组

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

第三组

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

第四组

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