#||D,[ _=+ 1、部门的称谓
`n RF"T_ )nGH$Mu 市场部Marketing
M0T z('~s 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
{rwT4]4 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Qff.QI, 人事部 Human Resource
(((|vI 3 < 行政部 Admin.
a 2[
rY 财务部 Finance & Accounting
B3<sSe8L 0 产品供应 Product Supply，例如产品调度员叫 P S Planner
e$Mvl=NYp\ ?r{hrAx 2、人员的称谓
+ KaVvf 助理 Assistant
yJ="dEn>i" 秘书 secretary
l.P;85/+ 前台接待小姐 Receptionist
+sV~#%% 文员 clerk ，如
会计文员为Accounting Clerk
,M~> t7+ 主任 supervisor
v o4U% 经理 Manager
w"37sv 总经理 GM，General Manager
(I#mo2 入场费admission
*I[tIO\ 运费freight
.K] Uk/W 小费tip
hV +=hX<h 学费tuition
r@}8TE*|P 价格，代价charge
/|lAxAm? MxH |yo[ 制造费用 Manufacturing overhead
x S:n 材料费 Materials
=ym<yI< 管理人员工资 Executive Salaries
w:/3% - 奖金 Wages
NT EN 退职金 Retirement allowance
7xFZJ# 补贴 Bonus
+* j8[ sz 外保劳务费 Outsourcing fee
_ds;:*N+qA 福利费 Employee benefits/welfare
w IP4 Z^ 会议费 Coferemce
_u'y7- 加班餐费 Special duties
1rS8+!9C 市内交通费 Business traveling
CY lS8j 通讯费 Correspondence
p I~;3T:! 电话费 Correspondence
S{3c}>n 水电取暖费 Water and Steam
&E1m{gB( 税费 Taxes and dues
wFMw&=j 租赁费 Rent
.
:>e"D 管理费 Maintenance
d"n"A?nXh 车辆维护费 Vehicles maintenance
xQ2: tY#? 油料费 Vehicles maintenance
IT)3Et@Y 培训费 Education and training
k]^ya?O]p 接待费 Entertainment
g~$UU (HX 图书、印刷费 Books and printing
7A) E4f' 运费 Transpotation
#a2gRg 保险费 Insurance premium
T--%UZD]W 支付手续费 Commission
?;H}5>^8P 杂费 Sundry charges
=LODX29 折旧费 Depreciation expense
~A1! !rJX 机物料消耗 Article of consumption
6B%
h 劳动保护费 Labor protection fees
ky-nP8 L} 总监Director
5KDCm w 总会计师 Finance Controller
;TS%e[lFhQ 高级 Senior 如高级经理为 Senior Manager
+ ~5P7dh6 营业费用 Operating expenses
QxN1N^a0 代销手续费 Consignment commission charge
znPh7{|< 运杂费 Transpotation
u>G9r#~`k 保险费 Insurance premium
aL`wz ! 展览费 Exhibition fees
`uUzBV.FR 广告费 Advertising fees
( Zd(?">i 管理费用 Adminisstrative expenses
*nHuGla 职工工资 Staff Salaries
K[
[6A: 修理费 Repair charge
}r! +wp 低值易耗摊销 Article of consumption
_Gf-s51s 办公费 Office allowance
dgIH`<U$ 差旅费 Travelling expense
~;a \S3 工会经费 Labour union expenditure
=<#G~8WYz 研究与开发费 Research and development expense
T1*.3_wtP 福利费 Employee benefits/welfare
|q 8N$m 职工教育经费 Personnel education
]@ke_'
" 待业保险费 Unemployment insurance
-B9e&J
{K 劳动保险费 Labour insurance
$B_%MfI 医疗保险费 Medical insurance
1^2Q`~,g 会议费 Coferemce
Lt=32SvTn 聘请中介机构费 Intermediary organs
eU@Mv5&6 咨询费 Consult fees
@4D{lb"{ 诉讼费 Legal cost
,a ,2I 业务招待费 Business entertainment
Nh_\{
&r 技术转让费 Technology transfer fees
=>B"j`oR 矿产资源补偿费 Mineral resources compensation fees
@fJsRWvGq 排污费 Pollution discharge fees
VgODv
房产税 Housing property tax
'vZIAnB8 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
]K*R[ 土地使用税 Tenure tax
6% ofS8 [ 印花税 Stamp tax
]X77?Zz9 财务费用 Finance charge
fZ5 UFq_~s 利息支出 Interest exchange
Su"Z3gm5Kw 汇兑损失 Foreign exchange loss
c9fz x 各项手续费 Charge for trouble
VXWV Pj# 各项专门借款费用 Special-borrowing cost
e\ cyi W0 o p5 `#{ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 r A(A$VR
