x1:Pj 1、部门的称谓
J`+`Kq1T < [S1_2b.t 市场部Marketing
@ojg`!, 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）
Dl zmAN 客户服务 Customer Service ，例如客服员叫CSR，R for representative
/;<e. 人事部 Human Resource
i VKbGgA 行政部 Admin.
k?["F%)I 财务部 Finance & Accounting
<RoX| zJw 产品供应 Product Supply，例如产品调度员叫 P S Planner
BK(pJNBh /=mu
j9|+s 2、人员的称谓
@0vC v 助理 Assistant
vfJ3idvo*w 秘书 secretary
|
or 8d>, 前台接待小姐 Receptionist
P 34LV+e 文员 clerk ，如
会计文员为Accounting Clerk
Ufaqhh 主任 supervisor
''(fH$pY 经理 Manager
!bZh j3. 总经理 GM，General Manager
Y ( 1L>4 入场费admission
~'^!udF- 运费freight
vbRrk($` 小费tip
}\`(m\2xo 学费tuition
2fkIdy#n@ 价格，代价charge
7 >PF ~= W(uP`M%][0 制造费用 Manufacturing overhead
Z:_m}Ya| 材料费 Materials
y wW-p . 管理人员工资 Executive Salaries
`ICcaRIN8I 奖金 Wages
|D;_:x9 退职金 Retirement allowance
- +3be (u 补贴 Bonus
v Q-i xh 外保劳务费 Outsourcing fee
{yvb$ND|j{ 福利费 Employee benefits/welfare
QL) >/%yU 会议费 Coferemce
u<l# xu d 加班餐费 Special duties
!X5o7b ) 市内交通费 Business traveling
";wyNpb( 通讯费 Correspondence
-"~L2f"
? 电话费 Correspondence
"n{9- VEmN 水电取暖费 Water and Steam
l `fW{lh 税费 Taxes and dues
+M44XhT
租赁费 Rent
8w)e/*:j 管理费 Maintenance
u^`eKak"l 车辆维护费 Vehicles maintenance
Ey r5jXt%; 油料费 Vehicles maintenance
_:wZmZU} 培训费 Education and training
O24Jj\" 接待费 Entertainment
=E ;=+eqt 图书、印刷费 Books and printing
-'80>[}q/ 运费 Transpotation
E^b
p ckP 保险费 Insurance premium
Cn abD{uTf 支付手续费 Commission
wENzl
XeOP 杂费 Sundry charges
}Q/G
&F 折旧费 Depreciation expense
R<Z^L~) 机物料消耗 Article of consumption
V-[2j
C{ 劳动保护费 Labor protection fees
.W!tveX8- 总监Director
5B
}3GBA 总会计师 Finance Controller
@q,)fBZq 高级 Senior 如高级经理为 Senior Manager
{UP'tXah 营业费用 Operating expenses
M[A-1]' 代销手续费 Consignment commission charge
;!'qtw"CB 运杂费 Transpotation
W&<g} N+ 保险费 Insurance premium
R"NGJu 9 展览费 Exhibition fees
/
>%L[RJ4 广告费 Advertising fees
smV!y8& 管理费用 Adminisstrative expenses
hQJo ~'W= 职工工资 Staff Salaries
/E)9v$! 修理费 Repair charge
y
$:yz; 低值易耗摊销 Article of consumption
KL
"Y!PN: 办公费 Office allowance
|Z
d]= tue 差旅费 Travelling expense
$)Wb#B 工会经费 Labour union expenditure
+Z > < 研究与开发费 Research and development expense
T0r<O_ubOA 福利费 Employee benefits/welfare
CQ<8P86gt 职工教育经费 Personnel education
H- 18 5]7 待业保险费 Unemployment insurance
T: U4:"
劳动保险费 Labour insurance
2sUbiDe- 医疗保险费 Medical insurance
*. 8JP 会议费 Coferemce
(Q'U@{s 聘请中介机构费 Intermediary organs
ovz# 咨询费 Consult fees
|-n
('gQ[ 诉讼费 Legal cost
P&mtA2 业务招待费 Business entertainment
0rcjorWI 技术转让费 Technology transfer fees
ms7SoY bSu 矿产资源补偿费 Mineral resources compensation fees
s{ =5-: 排污费 Pollution discharge fees
6%%PP8.F 房产税 Housing property tax
l]$40 j 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
q@%h^9. 土地使用税 Tenure tax
\BUq Dd! 印花税 Stamp tax
66
N) 财务费用 Finance charge
p'80d: 利息支出 Interest exchange
tn{8u 7 汇兑损失 Foreign exchange loss
=5Wp&SM6 各项手续费 Charge for trouble
Mb/L~gd " 各项专门借款费用 Special-borrowing cost
0Z,{s158L ,%Z&*n 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 XIRR Al(,
