制造费用的英文

银行存款 Cash in bank其他货币资金Other cash and cash equivalents应收账款Account receivable预付账款Prepayments其他应收款Other receivable材料采购Material purchasing原材料Raw materials包装物Wrappage产成品Finished goods待摊费用Deferred and prepaid expenses固定资产Fixed assets累计折旧Accumulated depreciation在建工程Construction in process短期借款Short term loan应付账款Accounts payable应付职工薪酬Salary and welfare payable应付福利费Welfare payable应交税金Tax payable 应缴城建税 Tax for maintaining and building cities payable 资源税Resources tax payable 所得税Income tax payable其他应交款Other fund in conformity with paying 应交税金 教育费附加 Educational Surcharges 地方教育费附加 Local educational surcharges 河道维护费 River maintaince surcharges预提费用Drawing expense in advance长期借款Long term loan实收资本Paid-in capital资本公积Capital reserves本年利润Current year profits利润分配Profit distribution 未分配利润Undistributed profit生产成本Cost of manufacture制造费用Manufacturing overhead产品销售收入Sales revenue产品销售成本Cost of goods sold产品销售费用Sales expenses产品销售税金及附加Operating tax and additions 教育费经费Educational Surcharges 地方教育费附加Local educational surcharges 城建税Tax for maintaining and building cities其他业务收入Other operation revenue其他业务支出Other operation expense管理费用Administrative expenses财务费用Financial expenses营业外收入non-operating income营业外支出non-operating cost所得税enterprise income tax以前年度损益调整Prior year income adjustment

意思应该一样的1.制造成本（manufacturing cost）或生产成本（production）：原料经由生产程序而成为制成品时所发生的一切成本，包括原料、直接人工和制造费用。2．制造费用（manufacturing overhead）或间接制造成本（indirect manufacturing cost）：除直接原料、直接人工外的一切制造成本，常籍分摊方式而归属与产品。约可分为下列项目：（1）间接材料（indirect materials）：简称物料（supplies），间接用于制造或虽直接用于生产、但价值轻微而且不易辨认（如电锅的烤漆）的原料。（2）间接人工（indirect labor）：并未直接参与产品制造的人员薪工，如厂长、监工、领班等人员的薪津工资。（3）其他水电、照明、保修、折旧、保险等和制造产品间接有关的费用。

制造费用;The manufacturing costs营业费用：Operating expenses管理费用：Management fees