Plp.\N%f3 1、部门的称谓
l( ?B0 G%erh}0~ 市场部Marketing
+`HMl;0m 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）
&kg^g%% 客户服务 Customer Service ，例如客服员叫CSR，R for representative
f$o^Xu 人事部 Human Resource
P8d 行政部 Admin.
ABy
l1)r| 财务部 Finance & Accounting
V
.GM$ 产品供应 Product Supply，例如产品调度员叫 P S Planner
c{=Sy;i@ "6f`h y 2、人员的称谓
i HD!v7d7 助理 Assistant
FU3 K?A
B 秘书 secretary
P1eSx#3bR 前台接待小姐 Receptionist
N[ I@}j 文员 clerk ，如
会计文员为Accounting Clerk
ic2 D$`M 主任 supervisor
l 00i2w 经理 Manager
\=ML*Gi* 总经理 GM，General Manager
*
65/gG8> 入场费admission
v"G1vSx)BT 运费freight
w]wZJ/U` 小费tip
]01`r/ ->\ 学费tuition
U]3!"+Y1P 价格，代价charge
Unk /uk F9r.DG$} 制造费用 Manufacturing overhead
1sqE/-v1_^ 材料费 Materials
TA[%e
MvA 管理人员工资 Executive Salaries
@nktD. 奖金 Wages
o :d 7IL 退职金 Retirement allowance
- r\jI O_ 补贴 Bonus
B.8B1MFm 外保劳务费 Outsourcing fee
b RR N 福利费 Employee benefits/welfare
jx}&%p X 会议费 Coferemce
NL9.J @"b 加班餐费 Special duties
t+?Bb7p,H 市内交通费 Business traveling
N<)CG,/w[M 通讯费 Correspondence
$J7V]c*-b 电话费 Correspondence
,!:c6F+ 水电取暖费 Water and Steam
C]L)nCOBX 税费 Taxes and dues
?H=YJK$k 租赁费 Rent
46C%at
M0} 管理费 Maintenance
%SmOP sz 车辆维护费 Vehicles maintenance
=g#PP@X]D! 油料费 Vehicles maintenance
UsE\p9mCuV 培训费 Education and training
-<g9 ) CV5 接待费 Entertainment
qed _ PsI 图书、印刷费 Books and printing
a~_ 9BM41T 运费 Transpotation
xs"i_se 保险费 Insurance premium
T)! }Wvv 支付手续费 Commission
;8]HCC@: 杂费 Sundry charges
m%|\AZBA# 折旧费 Depreciation expense
!1$x4 qxS 机物料消耗 Article of consumption
uN%Cc12 劳动保护费 Labor protection fees
lx`?n<-X 总监Director
B {Cm`f8E 总会计师 Finance Controller
\Id8X`,eD 高级 Senior 如高级经理为 Senior Manager
u+)!C*ho 营业费用 Operating expenses
bQaRl=:[: 代销手续费 Consignment commission charge
)M8 d\] 运杂费 Transpotation
YgEd%Z%4 保险费 Insurance premium
b<u\THy# 展览费 Exhibition fees
ZdW+=;/# 广告费 Advertising fees
3qWrSzi D 管理费用 Adminisstrative expenses
xg p)G!
职工工资 Staff Salaries
~^F]t$rz 修理费 Repair charge
c ~T {; 低值易耗摊销 Article of consumption
rc=E%Qv%? 办公费 Office allowance
]j&m\'-s 差旅费 Travelling expense
q`e0%^U 工会经费 Labour union expenditure
0F$|`v
"0 研究与开发费 Research and development expense
534pX7dg 福利费 Employee benefits/welfare
4!!|P 职工教育经费 Personnel education
st w@@GQ 待业保险费 Unemployment insurance
>{^_]ph lb 劳动保险费 Labour insurance
cj>@Jx}]M 医疗保险费 Medical insurance
IogLkhWX 会议费 Coferemce
eu(Fhs
聘请中介机构费 Intermediary organs
Ijh RSrCv 咨询费 Consult fees
"@x( 2(Y& 诉讼费 Legal cost
?O 25k!7 业务招待费 Business entertainment
11PL1zzH 技术转让费 Technology transfer fees
nDkG}Jk B! 矿产资源补偿费 Mineral resources compensation fees
Trirb'qO 排污费 Pollution discharge fees
#A>*pF 房产税 Housing property tax
w hI4@# 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
W 8<Qgp
V* 土地使用税 Tenure tax
lg|6~=aQ
印花税 Stamp tax
N<#J!0w 财务费用 Finance charge
Md6u4
c 利息支出 Interest exchange
B}
qRz 汇兑损失 Foreign exchange loss
P0UR{tK 各项手续费 Charge for trouble
n^ ' d8Y( 各项专门借款费用 Special-borrowing cost
X}[1Y3~y <@7j37,R7V 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 !d##q)D
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