bm% $86 1、部门的称谓
9DQa
PA6 %9oYw9 H! 市场部Marketing
XB59Vm0E= 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= P 9FxB 客户服务 Customer Service ，例如客服员叫CSR，R for representative
hC <O`|lF 人事部 Human Resource
pmWr]G3,* 行政部 Admin.
*%/~mSx 财务部 Finance & Accounting
Yz$3;
产品供应 Product Supply，例如产品调度员叫 P S Planner
VVP:w%yW ^=
0m-/ 2、人员的称谓
G
L{ 57 助理 Assistant
Z|" p*5O, 秘书 secretary
-Go 7" j 前台接待小姐 Receptionist
XolZonJr 文员 clerk ，如
会计文员为Accounting Clerk
={>L rig:l 主任 supervisor
&0zT
I?c 经理 Manager
!V 2/A1? 总经理 GM，General Manager
B= 8Iu5m 入场费admission
z7GTaX$d 运费freight
/,=@8k!t? 小费tip
Rp7ntI: 学费tuition
_j
?e~w&0b 价格，代价charge
Z[__"^} ,J U@ |` 制造费用 Manufacturing overhead
+l3= 3 材料费 Materials
?`zXLY9q7 管理人员工资 Executive Salaries
R218(8S 奖金 Wages
'R`tLN 退职金 Retirement allowance
YQJ==C1 补贴 Bonus
8{`?= &%6 外保劳务费 Outsourcing fee
:
G\<y 福利费 Employee benefits/welfare
Urr#N 会议费 Coferemce
]0hrRA` 加班餐费 Special duties
+6wiOH B` 市内交通费 Business traveling
J:&[ 59 通讯费 Correspondence
`Qr%+OD
电话费 Correspondence
%NL
^ WG: 水电取暖费 Water and Steam
Q ' _
z<V 税费 Taxes and dues
{:@tQdM:i8 租赁费 Rent
^P151*=D 管理费 Maintenance
9z)5Mdf1j 车辆维护费 Vehicles maintenance
;22oY>w 油料费 Vehicles maintenance
>D201&*G% 培训费 Education and training
ok|qyN+ 接待费 Entertainment
mU}F!J#6 图书、印刷费 Books and printing
.`>y@p! 运费 Transpotation
0 d8%T<=J 保险费 Insurance premium
b#7{{
@H 支付手续费 Commission
M
% jPH 杂费 Sundry charges
K2%w0ohC 折旧费 Depreciation expense
P ;IrBq6|o 机物料消耗 Article of consumption
pPd#N'\ * 劳动保护费 Labor protection fees
"Ph^BU Ab 总监Director
C8z{XSo 总会计师 Finance Controller
lz1 wO5%h 高级 Senior 如高级经理为 Senior Manager
8Q_
SRwN 营业费用 Operating expenses
)iFJz/n> 代销手续费 Consignment commission charge
(?nCy HC%g 运杂费 Transpotation
}.s~T# v 保险费 Insurance premium
5mb]Q)f9- 展览费 Exhibition fees
yX~v-N!X 广告费 Advertising fees
E Cyyl 管理费用 Adminisstrative expenses
Q7W>qe%4 职工工资 Staff Salaries
g<~Cpd 修理费 Repair charge
q$=#A7H>3) 低值易耗摊销 Article of consumption
w^t/9Nasi 办公费 Office allowance
6{txm+U 差旅费 Travelling expense
B( M6@1m_ 工会经费 Labour union expenditure
l ok= 研究与开发费 Research and development expense
_%QhOY5tv" 福利费 Employee benefits/welfare
+SwR+H)? 职工教育经费 Personnel education
9-MUX^?u 待业保险费 Unemployment insurance
i':C)7 劳动保险费 Labour insurance
fka c_X$7 医疗保险费 Medical insurance
*QH28%^ 会议费 Coferemce
e=.]F
*:J 聘请中介机构费 Intermediary organs
>y,-v:Vy 咨询费 Consult fees
6i}iAP|0 诉讼费 Legal cost
- \C!I 业务招待费 Business entertainment
EY tQw(!Q 技术转让费 Technology transfer fees
qT+% ;( 矿产资源补偿费 Mineral resources compensation fees
MG.`
r{5 排污费 Pollution discharge fees
A{A\RSZ0 房产税 Housing property tax
6O
y$gW) 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
NU0g07" 土地使用税 Tenure tax
N0r16# -g 印花税 Stamp tax
?"g! 财务费用 Finance charge
=zz ~ko n9 利息支出 Interest exchange
>D4# y 汇兑损失 Foreign exchange loss
k?,1x~ 各项手续费 Charge for trouble
&G-!qxe 各项专门借款费用 Special-borrowing cost
Ftr5k^! V;v8=1t! 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 [EKQR>s)
