)Bo]+\2 1、部门的称谓
+`]AutNv K@R *
V 市场部Marketing
|%~Zo:Q<$> 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
QoBM2Q YO 客户服务 Customer Service ，例如客服员叫CSR，R for representative
g\~n5= -D 人事部 Human Resource
2zN "*Wkn 行政部 Admin.
_7=LSf,9 财务部 Finance & Accounting
hwj:$m R 产品供应 Product Supply，例如产品调度员叫 P S Planner
M:/)| fk ih\=mB 2、人员的称谓
JK=0juv<E 助理 Assistant
fnZ?YzLI 秘书 secretary
DGrk} 前台接待小姐 Receptionist
}Y`D^z~ 文员 clerk ，如
会计文员为Accounting Clerk
MIx ,#]C& 主任 supervisor
zg+6<
.Sf 经理 Manager
G W@g 总经理 GM，General Manager
4Uzx 2
入场费admission
T@P[jtH<d 运费freight
S:Y
QVj 小费tip
C;jV)hr6P 学费tuition
0CR~ vQf#r 价格，代价charge
Sp JIEw gT0N \ oU" 制造费用 Manufacturing overhead
Ax{ C ^u 材料费 Materials
Uw5AHq). 管理人员工资 Executive Salaries
L<H zPg 奖金 Wages
hcX` X2^ 退职金 Retirement allowance
J)n^b 补贴 Bonus
Z#znA4;) 外保劳务费 Outsourcing fee
-)E
nr6 福利费 Employee benefits/welfare
fMl uVND 会议费 Coferemce
kC8M2 |L 加班餐费 Special duties
@0[#XA_> 市内交通费 Business traveling
;t\oM7J| 通讯费 Correspondence
RTQtXv6mD 电话费 Correspondence
pr.+r?la] 水电取暖费 Water and Steam
5h7M3s 税费 Taxes and dues
AU3>v 租赁费 Rent
f3oGB*5> 管理费 Maintenance
0/TP`3$X#" 车辆维护费 Vehicles maintenance
efX iZ 油料费 Vehicles maintenance
sp8P[W1a 培训费 Education and training
Pk/3oF 接待费 Entertainment
Z(wj5;[G 图书、印刷费 Books and printing
,qu7XFYrY 运费 Transpotation
#Mm1yXNu 保险费 Insurance premium
}BN!Xa 支付手续费 Commission
{({Rb $ 杂费 Sundry charges
@|6#]&v` 折旧费 Depreciation expense
A(}D76o_ 机物料消耗 Article of consumption
<1eD*sC?g 劳动保护费 Labor protection fees
F|bg2)|du8 总监Director
\ Dccf_(Pb 总会计师 Finance Controller
>hv8zHOO: 高级 Senior 如高级经理为 Senior Manager
'izv[{!n{ 营业费用 Operating expenses
r(OH 代销手续费 Consignment commission charge
35 d:r: 运杂费 Transpotation
q5#6PYIq 保险费 Insurance premium
%*a%F ~Ss 展览费 Exhibition fees
' ;zS0Yk 广告费 Advertising fees
VxW>Xx G0 管理费用 Adminisstrative expenses
opfg %* 职工工资 Staff Salaries
b-
?d(- 修理费 Repair charge
lEXI<b'2 低值易耗摊销 Article of consumption
tb/`*Yl @ 办公费 Office allowance
]Il}ymk IZ 差旅费 Travelling expense
0u?Vn N< 工会经费 Labour union expenditure
,"U|gJn|^ 研究与开发费 Research and development expense
W'{o`O=GGr 福利费 Employee benefits/welfare
y"Ios:v@- 职工教育经费 Personnel education
2OZ<t@\OY 待业保险费 Unemployment insurance
d
A >6 劳动保险费 Labour insurance
D $&6 8 医疗保险费 Medical insurance
g+%Pg@[ 会议费 Coferemce
-58Sb"f 聘请中介机构费 Intermediary organs
w:h([q4X 咨询费 Consult fees
z `:tl 7 诉讼费 Legal cost
KmpKyc[ 业务招待费 Business entertainment
&6&$vF65c 技术转让费 Technology transfer fees
bZ[ay-f6oK 矿产资源补偿费 Mineral resources compensation fees
@d_9NOmNT 排污费 Pollution discharge fees
P X >>h}% 房产税 Housing property tax
r*f:%epB% 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
OM
m'm\+/ 土地使用税 Tenure tax
KMP[Ledr 印花税 Stamp tax
4|h>.^ 财务费用 Finance charge
~t Zy
-1 利息支出 Interest exchange
+ux170Cd3 汇兑损失 Foreign exchange loss
(sp{.bU 各项手续费 Charge for trouble
'k9 Qd:a} 各项专门借款费用 Special-borrowing cost
Jix;!(" ZmaGp* Wj 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 <,</ Ge
