中国会计科目的中英文对照—损益类2

　　城市维护建设税 Tax for maintaining and building cities

　　资源税 Resources tax

　　土地增值税 Increment tax on land value

　　其他业务支出 Other business expense

　　销售其他材料成本 Other cost of material sale

　　其他劳务成本 Other cost of service

　　其他业务税金及附加费 Other tax and associate charge

　　费用 Expenses

　　营业费用 Operating expenses

　　代销手续费 Consignment commission charge

　　运杂费 Transpotation

　　保险费 Insurance premium

　　展览费 Exhibition fees

　　广告费 Advertising fees

　　管理费用 Adminisstrative expenses

　　职工工资 Staff Salaries

　　修理费 Repair charge

　　低值易耗摊销 Article of consumption

　　办公费 Office allowance

　　差旅费 Travelling expense

　　工会经费 Labour union expenditure

　　研究与开发费 Research and development expense

　　福利费 Employee benefits/welfare

　　职工教育经费 Personnel education

　　待业保险费 Unemployment insurance

　　劳动保险费 Labour insurance

　　医疗保险费 Medical insurance

　　会议费 Coferemce

　　聘请中介机构费 Intermediary organs