o0R?vnA= 1、部门的称谓
DU% E883 *<xu3){:c 市场部Marketing
0P5VbDv$r7 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）
27D*FItc
客户服务 Customer Service ，例如客服员叫CSR，R for representative
,- AF8BP 人事部 Human Resource
j hm3:;Z 行政部 Admin.
TRm#H $ 财务部 Finance & Accounting
4{u Q}ea 产品供应 Product Supply，例如产品调度员叫 P S Planner
s?EQ
ynIC (t 2、人员的称谓
^L 2d%d\5 助理 Assistant
_X4Y1zh 秘书 secretary
2o?j{K 前台接待小姐 Receptionist
$NVVurXa 文员 clerk ，如
会计文员为Accounting Clerk
j9h/`Bn 主任 supervisor
0~ho/ _
经理 Manager
3<^Up1CaZ 总经理 GM，General Manager
>
ubq{' 入场费admission
0V~zZ/e 运费freight
oK\zyNK 小费tip
>. Gm u 学费tuition
x
[]ad"R 价格，代价charge
e v$:7}h= ^!\1q<@n 制造费用 Manufacturing overhead
-iR2UE@M 材料费 Materials
{nKw<F2 管理人员工资 Executive Salaries
;|Mfq` s 奖金 Wages
,m # 退职金 Retirement allowance
KH Ac!4lA 补贴 Bonus
1cK'B<5">] 外保劳务费 Outsourcing fee
\}jA1oy 福利费 Employee benefits/welfare
D0\>E}Y E 会议费 Coferemce
TTVmm{6 加班餐费 Special duties
qk<jvha 市内交通费 Business traveling
K KB+o)*W 通讯费 Correspondence
=>;&M)+q 电话费 Correspondence
9)oi_U. 水电取暖费 Water and Steam
+7gd1^|$e 税费 Taxes and dues
&gp&i?%X9b 租赁费 Rent
`>
%QCc\ 管理费 Maintenance
%'iJVFF 车辆维护费 Vehicles maintenance
,H{9`a#+: 油料费 Vehicles maintenance
b{<? E };% 培训费 Education and training
w,p'$WC* 接待费 Entertainment
B.; qvuM~ 图书、印刷费 Books and printing
9A"s7iJ) 运费 Transpotation
v.(dOIrX 保险费 Insurance premium
C<D$Y,[w 支付手续费 Commission
$+Ze"E 杂费 Sundry charges
h+W$\T) 折旧费 Depreciation expense
3>h2 W 机物料消耗 Article of consumption
WLl8oE< X 劳动保护费 Labor protection fees
p ]mN) 总监Director
G(7%*@SX 总会计师 Finance Controller
M(a%Qk?]/ 高级 Senior 如高级经理为 Senior Manager
p*b_ "aF 1 营业费用 Operating expenses
6B?jc/V.R 代销手续费 Consignment commission charge
}:2##<"\t 运杂费 Transpotation
g!XC5*} 保险费 Insurance premium
q!c=f!U?\l 展览费 Exhibition fees
Jc #D4e1# 广告费 Advertising fees
QCb D ^ 管理费用 Adminisstrative expenses
5sT3|yq 职工工资 Staff Salaries
9r MO= 修理费 Repair charge
X)KCk2Ax 低值易耗摊销 Article of consumption
5GM-*Ak @
办公费 Office allowance
c& ;@i$X( 差旅费 Travelling expense
W0f^!}f( 工会经费 Labour union expenditure
9ngx
kOGx 研究与开发费 Research and development expense
8oJl
] 福利费 Employee benefits/welfare
e#*3X4<\K 职工教育经费 Personnel education
bG]0 | 待业保险费 Unemployment insurance
inaO{ny y 劳动保险费 Labour insurance
n<C]
6H 医疗保险费 Medical insurance
H7Q$k4\l 会议费 Coferemce
PuJ3#H
T 聘请中介机构费 Intermediary organs
IAQ<| 3Q 咨询费 Consult fees
b$b;^nly 诉讼费 Legal cost
r-y;"h' 业务招待费 Business entertainment
]VjvG}; 技术转让费 Technology transfer fees
J9[7AiEd(/ 矿产资源补偿费 Mineral resources compensation fees
osXEzr( 排污费 Pollution discharge fees
pT|s#-
} 房产税 Housing property tax
PZ |I3z 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
LTe ({6l0 土地使用税 Tenure tax
KA?}o^-F 印花税 Stamp tax
bny5e:= d 财务费用 Finance charge
gxl7j Y 利息支出 Interest exchange
0#WN2f, <: 汇兑损失 Foreign exchange loss
'W(u. 各项手续费 Charge for trouble
P*
6m~`"5 各项专门借款费用 Special-borrowing cost
Q$U5[ TZm {IgH0+z 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 U
3<
3 T
