办公费

此项开支是否该列在办公费项下？

Does this item of expenditure belong under the head of office expenses ?

他把电话费用作为办公费记下。

He put the telephone bill down as a business cost .

所谓管理费，就是合作社干部的补贴和办公费。

They consist of allowances to cadres of co-operatives plus administrative expenses .

这些包括间接原材料和间接劳动诸如物料；取暖与照明，保养与修理，折旧与保险，税金，租金，广告与运输费，还有办公费、法律费、以及照管房屋清洁服务的费用。

These include indirect materials and indirect labor & such as supplies , heat and light , maintenance and repairs , depreciation and insurance , taxes , rent , advertising and transportation , as well as clerical , legal and janitorial services .

直接管理费用包括实施托管所直接相关的差旅费、办公用品费等。

The direct management expenses include the travel expenses and office appliances fees directly relating to the implementation of the trust .