9"u @<] 1、部门的称谓
"Jv,QTIcS \gk3w,B?E 市场部Marketing
IUBps0.T\ 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）
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客户服务 Customer Service ，例如客服员叫CSR，R for representative
h" Yqm"U/ 人事部 Human Resource
>+c`GpZH 行政部 Admin.
Vp0 G mZ 财务部 Finance & Accounting
qh'f,#dI} 产品供应 Product Supply，例如产品调度员叫 P S Planner
E'kQ "1j\ZCXK_Z 2、人员的称谓
VRN9 yn2 助理 Assistant
U"R.!=v 秘书 secretary
Q`wA"mw6k 前台接待小姐 Receptionist
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文员 clerk ，如
会计文员为Accounting Clerk
<raqp Oo& 主任 supervisor
t>=y7n&q 经理 Manager
~uD;_Y=u)r 总经理 GM，General Manager
R`3>0LrC8 入场费admission
b-=[(]_$h 运费freight
f"=4,
小费tip
&oEq& 学费tuition
So]FDd 价格，代价charge
8GAQ Ve^$- 'krMVC- 制造费用 Manufacturing overhead
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qqD) 材料费 Materials
]j#$. $q 管理人员工资 Executive Salaries
!Z2n;.w 奖金 Wages
0tL/:zID 退职金 Retirement allowance
gm8Tm$fY 补贴 Bonus
e~~k}2
~ 外保劳务费 Outsourcing fee
hO@v\@;r 福利费 Employee benefits/welfare
E @}j}/%'O 会议费 Coferemce
v
i.AzO 加班餐费 Special duties
a} fS2He 市内交通费 Business traveling
qQR YHo>/e 通讯费 Correspondence
u2 \qg;dP 电话费 Correspondence
->25$5# 水电取暖费 Water and Steam
ImY*cW=M 税费 Taxes and dues
pnw4QQ9 租赁费 Rent
:/[ZgreN6 管理费 Maintenance
<`p'6n79 车辆维护费 Vehicles maintenance
?m7" G) 油料费 Vehicles maintenance
(cew:z
H 培训费 Education and training
e.YchG TQ 接待费 Entertainment
$aI MQ[( 图书、印刷费 Books and printing
[(UqPd$ 运费 Transpotation
!P ^$g
R 保险费 Insurance premium
Zdg{{|mm 支付手续费 Commission
HNyDWD)_ 杂费 Sundry charges
?4?jG3p 折旧费 Depreciation expense
m%(JRh 机物料消耗 Article of consumption
K?m:. ZM 劳动保护费 Labor protection fees
8GZjIW*0oq 总监Director
q9(}wvtr 总会计师 Finance Controller
[hj'Yg 8{ 高级 Senior 如高级经理为 Senior Manager
M !XFb 营业费用 Operating expenses
j/ IZm)\ 代销手续费 Consignment commission charge
2 EcYO$R! 运杂费 Transpotation
{O oNhN9 保险费 Insurance premium
qtQ:7WO 展览费 Exhibition fees
$^aXVy5p 广告费 Advertising fees
Xz@;`>8i 管理费用 Adminisstrative expenses
~:b~f]lO 职工工资 Staff Salaries
TB [2!ZW 修理费 Repair charge
<RsKV$Je
I 低值易耗摊销 Article of consumption
Y6DiISl 办公费 Office allowance
`B 0*/ml 差旅费 Travelling expense
;-Dd\\)p 工会经费 Labour union expenditure
0x/V1?gm 研究与开发费 Research and development expense
fy4JW ,c 福利费 Employee benefits/welfare
htSk2N/ 职工教育经费 Personnel education
-dN;\x 待业保险费 Unemployment insurance
?qW |k6{O 劳动保险费 Labour insurance
5|t& qUV 医疗保险费 Medical insurance
GV[ BpH 会议费 Coferemce
| N, nt@~ 聘请中介机构费 Intermediary organs
XdVC >6 咨询费 Consult fees
Q >*K/%KD 诉讼费 Legal cost
g*AqFY7 | 业务招待费 Business entertainment
L tIZgOd< 技术转让费 Technology transfer fees
#7"5Y_0- 矿产资源补偿费 Mineral resources compensation fees
*Yjs$'_2 排污费 Pollution discharge fees
% 7: 房产税 Housing property tax
3yX^R^` 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
l7um9@[4 土地使用税 Tenure tax
'
Em($A ( 印花税 Stamp tax
Z|wDM^Lf 财务费用 Finance charge
)pH{b]t 利息支出 Interest exchange
Om{ML,d
汇兑损失 Foreign exchange loss
n_2 LkW<? 各项手续费 Charge for trouble
0evZg@JP` 各项专门借款费用 Special-borrowing cost
0zNS;wvv& z<=t3dj 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 o>%W7@Pr
