1.n. 费用,开支,消费,支出（金钱、时间、劳力、资源等）2.v. 收取费用,记入费用账,作为开支勾销See: accrued～; administrative～; business～; capital～; capitalized～; current～; deferred～; educational～; entertainment～; extraordinary～; fixed～; funeral～; general administrative～; medial～; moving～; operating～; ordinary and necessary～; organizational～; out of pocket～; prepaid～; travel～
Q.～account 营业性开支（账）（指公司允许业务员花费的用于与业务相关的诸如旅行或招待客户等费用）

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～adjunct account费用附加账户

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～adjust account 费用调整账户

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～allocation费用分配（摊）

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～assets费用资产,消费资产

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～audit 费用审核

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～s balance receipts收支相抵

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～budget费用预算

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～burden费用负荷

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～category费用类别

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～center费用中心（即成本中心“cost center”）

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～classification 费用分类

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～constant 经常开支

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～contra account费用抵消账户

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～control费用控制,成本控制

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～control budget费用控制预算

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～conversion method费用换算法

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～cost费用成本

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～deducted 缩减开支

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～deducted in year accrued or paid 费用于应计或已付年度扣除

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～distribution费用分配

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～distribution sheet费用分配表

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～fund deposit 经费存款,费用存款

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～invoices费用清单

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～journal 费用日记账,费用分录簿

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～ledger费用分类账

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～loading费用负荷

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～quota费用限额

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～ratio费用比率（指支出和收入之比）

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～standard费用标准

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～s standing order 经常费用单,长期定货单费用

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～s statement费用表

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～stop租赁中房东（或地主）之最高费用点（超过此限即由佃户承担）

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～variance费用差异（额）
P.～against revenue收入项下开支

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～s at port of refuge避难港费用

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～for administration行政管理费

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～s for continued projects续建项目费用

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～s for education and culture文教费用

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～for equipment to control industry pollution控制工业污染设备的费用

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～for surveying on damaged cargo受损货物检验费

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～for trial manufacture of new products新产品试制费

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～in carrying on business业务活动费

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～s in kind实物费用

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～in litigation 诉讼费用

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～s in the trial manufacture of new products新产品试制费

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～of administration 遗产管理费（美国《国内税收法典》用词）

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～of circulation流通费用

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～of collection托收费用

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～of communication交通费用

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～s of delivery送货费

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～of developing发展费用

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～s of entering port进港资,入港费

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～of idleness窝工费用

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～s of labor人工费

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～of prepared cost预备费的支出

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～of production生产费用

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～of receivership（破产案件中的）产业管理费用（包括咨询、评估、审计等一切费用）

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～of storage保管费用

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～s of students abroad留学生费用

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～of supervision管理费用

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～of technical innovation and examination技术革新及试验费

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～s of trainees实习生费用

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～of transportation运输费用

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～s on bond issue发行债券费用（指公司为发行债权而支付的一切费用）

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～s on issue of shares发行股票费用

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～s to sales deviation 费用与销售额偏差图

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～s to sales ratio费用与销售额比率
O.～s and receipts on

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in balance收支相抵,收支平衡

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～arising from outside manufacture外加工费用

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～s deductible开支可以列支,开支可以扣除

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～s incidental to collection 托收杂费,收款手续费

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～s incurred due to fire因火灾发生的费用

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～s incurred for having the user removed（用户）搬迁费

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～s incurred for opening of business开业费

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～s incurred for transfer财产转让费用

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～liquidated费用付现

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～s paid in advance预付费用

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～s payable应付费用

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～related to bond retirement收回旧公司债之费用

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～while in transit途中费用,运送中的费用,运输费用,过境运输费用