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(xù)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

　　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
　　聘請中介機構費 Intermediary organs
　　咨詢費 Consult fees
　　訴訟費 Legal cost

　　業(yè)務招待費 Business entertainment
　　技術轉讓費 Technology transfer fees
　　礦產資源補償費 Mineral resources compensation fees
　　排污費 Pollution discharge fees
　　房產稅 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