)n]" ~I^ 1、部门的称谓
T]JmnCX>:
$nb.[si\ 市场部Marketing
o_1N "o% 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）
NS65F7<& 客户服务 Customer Service ，例如客服员叫CSR，R for representative
RA!q)/ + 人事部 Human Resource
}v's>Ae~p 行政部 Admin.
&+n9T?+b 财务部 Finance & Accounting
t/}NX[q 产品供应 Product Supply，例如产品调度员叫 P S Planner
Sbl = U js QHg2Vd 2、人员的称谓
hrm<!uKn 助理 Assistant
a'-u(Bw 秘书 secretary
-V4%f{9T3 前台接待小姐 Receptionist
'4nJ*X a 文员 clerk ，如
会计文员为Accounting Clerk
xeL"FzF:V 主任 supervisor
|his8\C+x 经理 Manager
ruQt0q,W3% 总经理 GM，General Manager
?G5,}% 入场费admission
{l)$9! 运费freight
mU]VFPr5 小费tip
i!zFW-*5 学费tuition
sO`
oapy 价格，代价charge
@)BO`;*$fF c:.~%AJx 制造费用 Manufacturing overhead
> 1(J 材料费 Materials
V" Z8-u 管理人员工资 Executive Salaries
A#6zI NK#B 奖金 Wages
{vGJ}q?Sd" 退职金 Retirement allowance
{ 9y
f0n 补贴 Bonus
hbOXR.0z 外保劳务费 Outsourcing fee
;F#(:-: 福利费 Employee benefits/welfare
UrHndnq M 会议费 Coferemce
fz\Q>u'T 加班餐费 Special duties
'S1 u@p,q 市内交通费 Business traveling
)Xh }N 通讯费 Correspondence
*X ( :vET 电话费 Correspondence
CVW T >M < 水电取暖费 Water and Steam
g"Y _!)X 税费 Taxes and dues
a3>/B$pE 租赁费 Rent
v,S5C 管理费 Maintenance
v&|65[< 车辆维护费 Vehicles maintenance
8ix_<$% 油料费 Vehicles maintenance
B
ytx.[zbX 培训费 Education and training
N(Ru/9!y"
接待费 Entertainment
SfnQW}RGI 图书、印刷费 Books and printing
)-26(aNGT 运费 Transpotation
d ?8OY 保险费 Insurance premium
E?G'F3i 支付手续费 Commission
=w! ik9 杂费 Sundry charges
pY`$k# 5 折旧费 Depreciation expense
CtXbAcN2B 机物料消耗 Article of consumption
w.-x2Zg}, 劳动保护费 Labor protection fees
~< ?Zj 总监Director
1>OlBp 总会计师 Finance Controller
!1G
KpL 高级 Senior 如高级经理为 Senior Manager
7ocUFY0" 营业费用 Operating expenses
Qz ,2PO 代销手续费 Consignment commission charge
&h0LWPl 运杂费 Transpotation
UPI- j#yc 保险费 Insurance premium
Sv T0%2 展览费 Exhibition fees
3uocAmY 广告费 Advertising fees
yf:Vhr 管理费用 Adminisstrative expenses
AP=h*1udk 职工工资 Staff Salaries
l S)^8 修理费 Repair charge
68XJ`/d 低值易耗摊销 Article of consumption
`9co7[Z 办公费 Office allowance
=I `S7oF 差旅费 Travelling expense
|n/;x$Cb 工会经费 Labour union expenditure
|Dn Zk3M, 研究与开发费 Research and development expense
KClkPL!jP 福利费 Employee benefits/welfare
Jt=- > 职工教育经费 Personnel education
taE
p 待业保险费 Unemployment insurance
AH#mL 劳动保险费 Labour insurance
5rows]EJJl 医疗保险费 Medical insurance
Xg C^-A w 会议费 Coferemce
) 2Ei
< 聘请中介机构费 Intermediary organs
Hu"$ )V 咨询费 Consult fees
+@Qr GY 诉讼费 Legal cost
?$|tT\SF V 业务招待费 Business entertainment
v>]g="5}8 技术转让费 Technology transfer fees
)X0=z1$ 矿产资源补偿费 Mineral resources compensation fees
]p`y 排污费 Pollution discharge fees
:C*}Y g 房产税 Housing property tax
.; F<X \_ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
S BreA-2 土地使用税 Tenure tax
)8A.Wg4S;c 印花税 Stamp tax
'#7k9\ 财务费用 Finance charge
A0<g8pv 利息支出 Interest exchange
EB}B75)x 汇兑损失 Foreign exchange loss
/oT~CB.. 各项手续费 Charge for trouble
YVMvT>/, 各项专门借款费用 Special-borrowing cost
O>' }q/ 8"j $=T6;W 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 4Y8
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