会计科目中英对照及编码表(全).xlsVIP

Sheet3 Sheet2 Sheet1 進料折讓 material purchase discounts and allowances 製造費用 manufacturing overhead 間接人工 indirect labor 租金支出 rent expense 文具用品 supplies expense 修繕費 repair(s) and maintenance expense 加工費 manufacturing overhead – outsourced 稅捐 taxes 折舊 depreciation expense 各項耗竭及攤提 various amortization 伙食費 meal expenses 職工福利 employee benefits/welfare 訓練費 training (expense) 間接材料 indirect materials 勞務成本 service costs 其他營業成本—其他 other operating costs 615~618 旅費 travelling expense 修繕費 repair(s) and maintenance (expense) 廣告費 advertisement expense, advertisement 捐贈 donation expense 呆帳損失 loss on uncollectibl