c(#`z!FB 1、部门的称谓
;@d %<yMf@ 6>=>Yj 市场部Marketing
@L< [38 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）
{sm={ q 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Y[~6f,?^ 人事部 Human Resource
LDBR4 @V 行政部 Admin.
!W%HAlUAG[ 财务部 Finance & Accounting
9x?;;qC"m9 产品供应 Product Supply，例如产品调度员叫 P S Planner
Y6L+3*Qt {my=Li< _H 2、人员的称谓
Q"hI !PO+ 助理 Assistant
i 9!Urq- 秘书 secretary
5&X 前台接待小姐 Receptionist
~M'\9 文员 clerk ，如
会计文员为Accounting Clerk
-/gS s<" 主任 supervisor
mzT} C&hfP 经理 Manager
9uS 7G * 总经理 GM，General Manager
CMBW]b|
入场费admission
u4<r$[]V 运费freight
@6j*XF 小费tip
/2@%:b ) 学费tuition
Q?a"uei[ 价格，代价charge
#Y5I_:k
4{vd6T}V! 制造费用 Manufacturing overhead
,K9UT#h 材料费 Materials
9wq%Fnt 管理人员工资 Executive Salaries
GVl
u 4 奖金 Wages
7
YK+TGmU^ 退职金 Retirement allowance
T?\CAk> 补贴 Bonus
m|] ^f;7z 外保劳务费 Outsourcing fee
5./
(fgx> 福利费 Employee benefits/welfare
jYy0^)6X( 会议费 Coferemce
Y;&#Ur 8q 加班餐费 Special duties
Mb>6 .l 市内交通费 Business traveling
nUd\4;J# 通讯费 Correspondence
6 gKOpa 电话费 Correspondence
/B!m|)h5~ 水电取暖费 Water and Steam
pt4xUu{ 税费 Taxes and dues
*cf" l 租赁费 Rent
\9}5}X_x. 管理费 Maintenance
F vJSJ.;E, 车辆维护费 Vehicles maintenance
-1_Z*?=- 油料费 Vehicles maintenance
n21$57`4 培训费 Education and training
z;/'OJ[. 接待费 Entertainment
.u*].As= 图书、印刷费 Books and printing
4 P;O8KA5y 运费 Transpotation
vv0zUvmT 保险费 Insurance premium
~d8>#v=Q` 支付手续费 Commission
o 4b{> x 杂费 Sundry charges
\a6)t%u 折旧费 Depreciation expense
iCK$ o_`? 机物料消耗 Article of consumption
Lq [wabF 劳动保护费 Labor protection fees
OV/FQH; V 总监Director
iTt=aQjd 总会计师 Finance Controller
_#4,&bh8 高级 Senior 如高级经理为 Senior Manager
q8h{-^" 营业费用 Operating expenses
5qr!OEF2 代销手续费 Consignment commission charge
[;=ky<K 0E 运杂费 Transpotation
V[I<9xaE 保险费 Insurance premium
U]D.z}0 展览费 Exhibition fees
SN U
bY6 广告费 Advertising fees
cP2R2 4th 管理费用 Adminisstrative expenses
zrew:5*uZ 职工工资 Staff Salaries
NN E,|
: 修理费 Repair charge
(7b_g6>: 低值易耗摊销 Article of consumption
Zd(d]M_x 办公费 Office allowance
s4$m<" ~ 差旅费 Travelling expense
BP[U`
! 工会经费 Labour union expenditure
+zdkdS,2< 研究与开发费 Research and development expense
~yi&wbTjM 福利费 Employee benefits/welfare
0w ['jh|, 职工教育经费 Personnel education
Mak9qaWqF> 待业保险费 Unemployment insurance
9-Qtj49 劳动保险费 Labour insurance
5tU"|10m3 医疗保险费 Medical insurance
FqsjuU@l 会议费 Coferemce
,&?q}M 聘请中介机构费 Intermediary organs
D&r8V;G[[ 咨询费 Consult fees
~|9LW p_ 诉讼费 Legal cost
^.C X6% 业务招待费 Business entertainment
t60/f&A#7H 技术转让费 Technology transfer fees
DP_Pqn8p&M 矿产资源补偿费 Mineral resources compensation fees
'q'Y:A?, 排污费 Pollution discharge fees
Ql@yN@V 房产税 Housing property tax
02^(z6K'&? 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
NydW9r:T 土地使用税 Tenure tax
YB{E= \~ 印花税 Stamp tax
wDhcHB 财务费用 Finance charge
_A|\.(t 利息支出 Interest exchange
rgz
I 汇兑损失 Foreign exchange loss
7=.Vq C^ 各项手续费 Charge for trouble
\u _v7g 各项专门借款费用 Special-borrowing cost
/mwr1GU b2= Q~=Wc 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 1ysLZ;K
