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ax 1、部门的称谓
| ?~-k[| /
\!hW-+]W 市场部Marketing
3 =KfNz_ 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
}.$oZo9J 客户服务 Customer Service ，例如客服员叫CSR，R for representative
uqno E;57^ 人事部 Human Resource
E@7";&\-8 行政部 Admin.
smF#'"{ 财务部 Finance & Accounting
J} hi)k 产品供应 Product Supply，例如产品调度员叫 P S Planner
Nf%jLK~ ~}i &gd|( 2、人员的称谓
;KWR/?
ec 助理 Assistant
d
/+s R@\ 秘书 secretary
W 0K&mBu 前台接待小姐 Receptionist
5qGRz"\p~ 文员 clerk ，如
会计文员为Accounting Clerk
^g$k4 主任 supervisor
[kMXr'TyPX 经理 Manager
L/1?PM 总经理 GM，General Manager
iXqc$!lTH 入场费admission
6,7Fl=< 运费freight
' {@hBB+ D 小费tip
#'mb9GWD3 学费tuition
K@Twiw~rB 价格，代价charge
5^t68
WOl /iQ}DbtRb 制造费用 Manufacturing overhead
uB>NwCL; 材料费 Materials
KIps {_J[< 管理人员工资 Executive Salaries
Hz`rw\\Xq 奖金 Wages
$h`?l$jC(@ 退职金 Retirement allowance
V
Ta?y 补贴 Bonus
403%~ 外保劳务费 Outsourcing fee
{
KE[8n 福利费 Employee benefits/welfare
\_#0Z+pX 会议费 Coferemce
no?TEXp* 加班餐费 Special duties
4r\Sbh 市内交通费 Business traveling
l[.*X 通讯费 Correspondence
DQDt*Uj, 电话费 Correspondence
3/H^YM
@ 水电取暖费 Water and Steam
L ~cswG'K 税费 Taxes and dues
.Kv>*__-Q 租赁费 Rent
43W>4fsc 管理费 Maintenance
/XjIm4EN 车辆维护费 Vehicles maintenance
7]_UZ)u 油料费 Vehicles maintenance
WLV'@$ <|( 培训费 Education and training
yK+76\} I 接待费 Entertainment
L%ND? '@ 图书、印刷费 Books and printing
JUok@6 运费 Transpotation
i DO`N! 保险费 Insurance premium
H'-Fv!l? 支付手续费 Commission
D9B?9Qt2[ 杂费 Sundry charges
[R)?93 折旧费 Depreciation expense
8)&H=#E 机物料消耗 Article of consumption
I1=YSi;A 劳动保护费 Labor protection fees
L01 R.3Z+ 总监Director
B08q/ qi 总会计师 Finance Controller
_- H uO/ 高级 Senior 如高级经理为 Senior Manager
2mP|
hp? 营业费用 Operating expenses
[-f0s;F1% 代销手续费 Consignment commission charge
'm# -)R! 运杂费 Transpotation
#\"8sY,j 保险费 Insurance premium
!!E_WDZ#9 展览费 Exhibition fees
+ V4BJ/H 广告费 Advertising fees
6*Qn9Q%p- 管理费用 Adminisstrative expenses
ez%RWck 职工工资 Staff Salaries
ICo_O]
Ke 修理费 Repair charge
7
a !b} 低值易耗摊销 Article of consumption
<1.].A@b* 办公费 Office allowance
|tP1,[w"> 差旅费 Travelling expense
Zk$AAjC& 工会经费 Labour union expenditure
d~tG#<^` 研究与开发费 Research and development expense
EJO:3aKa 福利费 Employee benefits/welfare
G'q7@d {' 职工教育经费 Personnel education
fw ._ 待业保险费 Unemployment insurance
~O?Gi 4^Yg 劳动保险费 Labour insurance
=L{lt9qQz 医疗保险费 Medical insurance
b{)9 ?%_ 会议费 Coferemce
AGQCk*dm 聘请中介机构费 Intermediary organs
V=
I au_ 咨询费 Consult fees
Jg/l<4,K, 诉讼费 Legal cost
lSC3m=4g 业务招待费 Business entertainment
E)o/C(g 技术转让费 Technology transfer fees
"\Jq
2vM 矿产资源补偿费 Mineral resources compensation fees
us\@n" 排污费 Pollution discharge fees
L.$9ernVY 房产税 Housing property tax
B 3@ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
SE)_5|k* 土地使用税 Tenure tax
[4]lAxrRF 印花税 Stamp tax
#s{>v$F 财务费用 Finance charge
Y iB]}/ 利息支出 Interest exchange
w&f8AY)#]4 汇兑损失 Foreign exchange loss
s@OCj0'l 各项手续费 Charge for trouble
LTG#nM0 各项专门借款费用 Special-borrowing cost
zLc.4k Ihw JYPLF 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 quN7'5ZC[
