4df )?/ 1、部门的称谓
he x:e2x .v%H%z~Rl# 市场部Marketing
0 '`>2 0Y 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）
W~ E%Eq3 客户服务 Customer Service ，例如客服员叫CSR，R for representative
G=!1P]M { 人事部 Human Resource
|GtTz& 行政部 Admin.
u lV)X/]1 财务部 Finance & Accounting
*| ez |*- 产品供应 Product Supply，例如产品调度员叫 P S Planner
W}bed],l "tB"C6b 2、人员的称谓
zE5%l`@|o 助理 Assistant
L6Ykv/ V 秘书 secretary
I.TdYSB 前台接待小姐 Receptionist
EV|
6._Z(D 文员 clerk ，如
会计文员为Accounting Clerk
~YKe:K+&z 主任 supervisor
tM]
~^U 经理 Manager
)#z c$D^U 总经理 GM，General Manager
= ;#?CAa: 入场费admission
%Kx:'m%U 运费freight
5v "QKI 小费tip
$^?"/;8P5 学费tuition
%N_5p'W 价格，代价charge
NL
3ri7n lN#W 制造费用 Manufacturing overhead
`P<}MeJ\l 材料费 Materials
?Z=
%I$i 管理人员工资 Executive Salaries
#z_lBg. K 奖金 Wages
B}8x A}< 退职金 Retirement allowance
/) Bk
r/ 补贴 Bonus
\\ XvVi:B 外保劳务费 Outsourcing fee
Yo3my>N&g 福利费 Employee benefits/welfare
St9W{ 会议费 Coferemce
{/G ~HoY1i 加班餐费 Special duties
U|. kAI* 市内交通费 Business traveling
p'fq&a+ 通讯费 Correspondence
/"?yB$s 电话费 Correspondence
iTF`sjL 水电取暖费 Water and Steam
u )PB@ 税费 Taxes and dues
YKKZRl Q o 租赁费 Rent
mH2XwA|
管理费 Maintenance
hu0z):>y 车辆维护费 Vehicles maintenance
\,)('tUE 油料费 Vehicles maintenance
, f{< 培训费 Education and training
fVx<f.xuW 接待费 Entertainment
"s[wLclfG 图书、印刷费 Books and printing
F )_ jW 运费 Transpotation
4Ra 保险费 Insurance premium
:,%~R2 支付手续费 Commission
"vI:B} 杂费 Sundry charges
>Q#h,x~vu 折旧费 Depreciation expense
7p*PDoM6` 机物料消耗 Article of consumption
N|-M|1w96 劳动保护费 Labor protection fees
F
\6-s`( 总监Director
")m 0 { 总会计师 Finance Controller
&SuWmtq 高级 Senior 如高级经理为 Senior Manager
F,+nj?i! 营业费用 Operating expenses
jWk1FQte 代销手续费 Consignment commission charge
%0 l'Nuz 运杂费 Transpotation
b>SG5EqU@ 保险费 Insurance premium
=REMSe j 展览费 Exhibition fees
lWr=7 9 广告费 Advertising fees
zLEl/yPE 管理费用 Adminisstrative expenses
;Gixu9u' 职工工资 Staff Salaries
"=<T8M 修理费 Repair charge
vYb. Ub+ 低值易耗摊销 Article of consumption
o; 5 J= 办公费 Office allowance
1) 7n
( 差旅费 Travelling expense
3NU{7,F 工会经费 Labour union expenditure
sI\v} $(~ 研究与开发费 Research and development expense
:}(Aq;}X 福利费 Employee benefits/welfare
|j:"n3~6 职工教育经费 Personnel education
=hD@hQ i 待业保险费 Unemployment insurance
ramYSX@ 劳动保险费 Labour insurance
% gUf 医疗保险费 Medical insurance
[Z~h!} 会议费 Coferemce
\Gm$h TvB& 聘请中介机构费 Intermediary organs
C#<b7iMg 咨询费 Consult fees
Bv-|#sdxm 诉讼费 Legal cost
F[am2[/<A 业务招待费 Business entertainment
Wk<he F 技术转让费 Technology transfer fees
\ %& BK.t 矿产资源补偿费 Mineral resources compensation fees
u~b ;m
排污费 Pollution discharge fees
[0vgA#6I 房产税 Housing property tax
Q8-;w{% 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
~4 gOv 土地使用税 Tenure tax
/ bm2v; 印花税 Stamp tax
2kukQj (n 财务费用 Finance charge
u}_,4J
利息支出 Interest exchange
/`6Y-8e2 汇兑损失 Foreign exchange loss
o>4mkh[3 各项手续费 Charge for trouble
3 s%K
w,z 各项专门借款费用 Special-borrowing cost
` mvPbZ0< b;Nm$`2 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 c,@&Z#IZ`
