四、成本類 Cost4101 生產成本 Cost of manufacture′410101 基本生產成本 Base cost of manufacture′410102 輔助生產成本 Auxiliary cost of manufacture4105 製造費用 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支付手續費 Commission雜費 Sundry charges折舊費 Depreciation expense機物料消耗 Article of consumption勞動保護費 Labor protection fees季節性停工損失 Loss on seasonality cessation4107 勞務成本 Service costs
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Post By：7/2/2014 3:27:56 PM [只看该作者]
