;' 1Apy 1、部门的称谓
*x,HnHT kK?zVH-! 市场部Marketing
[j0w \{ 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）
qx%jAs+~ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
]P3 [.$z 人事部 Human Resource
P|}\/}{` 行政部 Admin.
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I<|-]u 财务部 Finance & Accounting
m5 gI~1(9 产品供应 Product Supply，例如产品调度员叫 P S Planner
mw+j|{[ .TN2s\:]jw 2、人员的称谓
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x?Xk 助理 Assistant
*8-p7,D 秘书 secretary
-Enbcz(B 前台接待小姐 Receptionist
(#u{ U= 文员 clerk ，如
会计文员为Accounting Clerk
w %u5< 主任 supervisor
-1m vhR~ 经理 Manager
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E6YFy 总经理 GM，General Manager
7^wE$7hS 入场费admission
<!!nI%NC 运费freight
Iw
RQL% 小费tip
<.$,`m,
学费tuition
3^ ~Zj95M 价格，代价charge
j+0.= #{?? G"Pj6QUv a 制造费用 Manufacturing overhead
) E~mJln 材料费 Materials
ZR
mPP 管理人员工资 Executive Salaries
.zwVCW,u 奖金 Wages
?*o;o?5s^ 退职金 Retirement allowance
Fwv\ pJ}$ 补贴 Bonus
)52#:27F 外保劳务费 Outsourcing fee
|Gc&1 *$ 福利费 Employee benefits/welfare
ua:9`+Dff 会议费 Coferemce
ZbyG*5i q 加班餐费 Special duties
E{oB2;P 市内交通费 Business traveling
.+ uVgSN 通讯费 Correspondence
Nh :4ys!P 电话费 Correspondence
i-"<[*ePd 水电取暖费 Water and Steam
JP%RTGu 税费 Taxes and dues
?o>6S
EGW 租赁费 Rent
Ou!)1UFI 管理费 Maintenance
kPedX 车辆维护费 Vehicles maintenance
$w `veP 油料费 Vehicles maintenance
P2QRvn6v 培训费 Education and training
K*:Im #Q 接待费 Entertainment
Xv &%2-V; 图书、印刷费 Books and printing
|rFJ*.nD 运费 Transpotation
)u
Q
vt- 保险费 Insurance premium
5 iv@@1c 支付手续费 Commission
<G}m # 杂费 Sundry charges
Vy
r]
x 折旧费 Depreciation expense
l]>!`'sJL 机物料消耗 Article of consumption
~D_ rZ& 劳动保护费 Labor protection fees
U L ck 总监Director
-G!6U2*# 总会计师 Finance Controller
R/ rcXX7% 高级 Senior 如高级经理为 Senior Manager
*V<)p%l. 营业费用 Operating expenses
8(uw0~G
O 代销手续费 Consignment commission charge
l`qP~
k# 运杂费 Transpotation
8z0 Hx 保险费 Insurance premium
Y` q!V= 展览费 Exhibition fees
)2toL5 Q 广告费 Advertising fees
Uv'uqt 管理费用 Adminisstrative expenses
3U>S]#5} 职工工资 Staff Salaries
`43vxcMg 修理费 Repair charge
hs z$S:am 低值易耗摊销 Article of consumption
V"BVvSNu 办公费 Office allowance
epYj+T
差旅费 Travelling expense
> `0| X 工会经费 Labour union expenditure
Qw} xGlF, 研究与开发费 Research and development expense
W*3o|x 福利费 Employee benefits/welfare
35}P 0+ 职工教育经费 Personnel education
y]MWd#U 待业保险费 Unemployment insurance
"LXXs0 劳动保险费 Labour insurance
zQ=a
ey% 医疗保险费 Medical insurance
)v} ;C< 会议费 Coferemce
(+@faP
聘请中介机构费 Intermediary organs
PQQgDtiH 咨询费 Consult fees
. ^B WR 诉讼费 Legal cost
KZi+j#7O 业务招待费 Business entertainment
M Ey1~h/ 技术转让费 Technology transfer fees
tI
`w;e%HN 矿产资源补偿费 Mineral resources compensation fees
2"zI R ( 排污费 Pollution discharge fees
D .
77WjwQ 房产税 Housing property tax
7/ 4~>D&-b 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
1RmBtx\< 土地使用税 Tenure tax
~;TV74~rr 印花税 Stamp tax
]}5`7 财务费用 Finance charge
FV`3,NFk 利息支出 Interest exchange
FU^Y{sbDg 汇兑损失 Foreign exchange loss
|%n|[LP' 各项手续费 Charge for trouble
Q z'O {f 各项专门借款费用 Special-borrowing cost
ZjE~W>pkQ z/pDOP Ku 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 B>1M$3`E
