!-
5z 1b) 1、部门的称谓
BglbQ'6p 82?LZ?!PD 市场部Marketing
UdA,.C0 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）
|L:X$oM 客户服务 Customer Service ，例如客服员叫CSR，R for representative
-%{+\x2 人事部 Human Resource
@ U1t~f^ 行政部 Admin.
IR;3{o 财务部 Finance & Accounting
wwJ s_f\
产品供应 Product Supply，例如产品调度员叫 P S Planner
,06 8IEs B7.&yXWg n 2、人员的称谓
2t45/:, 助理 Assistant
wx!2/I> 秘书 secretary
,Tk53 " 前台接待小姐 Receptionist
q(1hY"S"}b 文员 clerk ，如
会计文员为Accounting Clerk
036QV M$ 主任 supervisor
m@0> =s~. 经理 Manager
YQD/vc~8G 总经理 GM，General Manager
o#BI_
# b 入场费admission
Uty0mc( 运费freight
} qZ^S9 小费tip
GJHJ? ^% 学费tuition
}_@p`>|)rB 价格，代价charge
vGI)c&C> AI9922}* 制造费用 Manufacturing overhead
/V#? d 材料费 Materials
r)Ml-r = 管理人员工资 Executive Salaries
Pj{I} 4P` 奖金 Wages
5 N bq9YY 退职金 Retirement allowance
V-X Ty
i v 补贴 Bonus
% [azMlp< 外保劳务费 Outsourcing fee
N%e^2 O) 福利费 Employee benefits/welfare
BqdpJIr 会议费 Coferemce
{/>uc,8O 加班餐费 Special duties
NGO
?K? 市内交通费 Business traveling
}LLQ + 通讯费 Correspondence
eY Uq0~3 电话费 Correspondence
S?OCy4dk: 水电取暖费 Water and Steam
S 1C#5 = 税费 Taxes and dues
\pSRG=` 租赁费 Rent
U^q S[H
M 管理费 Maintenance
E]^n\bE% 车辆维护费 Vehicles maintenance
!:tr\L { 油料费 Vehicles maintenance
Ol| fdQ 培训费 Education and training
0(&Rm R 接待费 Entertainment
<54KWC86)J 图书、印刷费 Books and printing
NdX C8 运费 Transpotation
y6MkaHW[m 保险费 Insurance premium
A6 支付手续费 Commission
?@M WV 杂费 Sundry charges
gi)C5
J4
折旧费 Depreciation expense
F6:LH,~8 机物料消耗 Article of consumption
?Jgqb3+!o 劳动保护费 Labor protection fees
P: 1eWP 总监Director
m#RMd,'X 总会计师 Finance Controller
[MKt\( 高级 Senior 如高级经理为 Senior Manager
HIfi 18 营业费用 Operating expenses
!0):g/2h 代销手续费 Consignment commission charge
dX[ Xe 运杂费 Transpotation
vu*9(t)EC 保险费 Insurance premium
") nKFs5 展览费 Exhibition fees
lE8_Q *ev 广告费 Advertising fees
Y/pK 管理费用 Adminisstrative expenses
u
bZ`Y$ 职工工资 Staff Salaries
|t;K tl 修理费 Repair charge
X?/32~\ 低值易耗摊销 Article of consumption
f rV_5yK' 办公费 Office allowance
n,_9Eh#WD 差旅费 Travelling expense
P*hYh5a 工会经费 Labour union expenditure
|It{L0=U 研究与开发费 Research and development expense
d(| 4 +^> 福利费 Employee benefits/welfare
tq=M 9c 职工教育经费 Personnel education
{>TAnb?n 待业保险费 Unemployment insurance
-B- HZ_ 劳动保险费 Labour insurance
Qp2~ `hD 医疗保险费 Medical insurance
k
,r*xt 会议费 Coferemce
:?i,!0# " 聘请中介机构费 Intermediary organs
]5MT-qU 咨询费 Consult fees
&lxMVynL 诉讼费 Legal cost
+8GxX$ 业务招待费 Business entertainment
(IA: 4E} 技术转让费 Technology transfer fees
V| {~9^ 矿产资源补偿费 Mineral resources compensation fees
r'XWt]B+[ 排污费 Pollution discharge fees
_eH@ G(W( 房产税 Housing property tax
/1= x8Sb 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
C/ ]Bx 土地使用税 Tenure tax
g b[.Ww 印花税 Stamp tax
#sbW^Q'I
财务费用 Finance charge
2+R] q35- 利息支出 Interest exchange
^ ?0?* 汇兑损失 Foreign exchange loss
ma"M? aM 各项手续费 Charge for trouble
FR]uCH 各项专门借款费用 Special-borrowing cost
Lg2PP#r 7~QAprwVS 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 k9VWyq__
