AtYe\_9 $C 1、部门的称谓
cPi 3UjY~ aJ8 8U69 市场部Marketing
E:T<mI?d 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*e6F?G 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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to 人事部 Human Resource
5Az=)q4Q 行政部 Admin.
@>B #2t& 财务部 Finance & Accounting
;&37mO/T 产品供应 Product Supply，例如产品调度员叫 P S Planner
2)h
i( X{P_ HCd 2、人员的称谓
FF6[qSV 助理 Assistant
` QXO+'j4 秘书 secretary
o"R[#E&Yx 前台接待小姐 Receptionist
VZ'[\ 3J 文员 clerk ，如
会计文员为Accounting Clerk
a[]=*(AZI 主任 supervisor
*oL?R2#7 经理 Manager
N\l\ M 总经理 GM，General Manager
2B3H -` 入场费admission
)
7Gm<r 运费freight
X,:^})] 小费tip
g+t-<D "L5 学费tuition
$IA(QC_]AO 价格，代价charge
2aX|E4F iUFS1SN \ 制造费用 Manufacturing overhead
OGh9^,v 材料费 Materials
c^><^LGb 管理人员工资 Executive Salaries
Mg W 0
). 奖金 Wages
b % L8mX 退职金 Retirement allowance
w <
<>XIL 补贴 Bonus
/jaTH_Q),: 外保劳务费 Outsourcing fee
*r@7 :a5 福利费 Employee benefits/welfare
_d 76jmujJ 会议费 Coferemce
UX;?~X 加班餐费 Special duties
Ij` %'/J 市内交通费 Business traveling
0z #'=XWk 通讯费 Correspondence
*%7 [{Loz 电话费 Correspondence
NE,2jeZQ . 水电取暖费 Water and Steam
?>cx; "xF 税费 Taxes and dues
!'w h hi 租赁费 Rent
jB!p,fqcb 管理费 Maintenance
aTuD |s 车辆维护费 Vehicles maintenance
x :\+{- 油料费 Vehicles maintenance
jOa . h 培训费 Education and training
>8D!K0?E 接待费 Entertainment
a\
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图书、印刷费 Books and printing
O`E r*-O 运费 Transpotation
x^Q:U 1 保险费 Insurance premium
aY}:9qBice 支付手续费 Commission
K#_&}C^-jY 杂费 Sundry charges
Gole7
I 折旧费 Depreciation expense
?1*Ka 机物料消耗 Article of consumption
d00#;R 劳动保护费 Labor protection fees
Oq@+/UWX 总监Director
7DDd 1"jE 总会计师 Finance Controller
&a5UQ> 高级 Senior 如高级经理为 Senior Manager
F
kY}6 营业费用 Operating expenses
DDQ}&`s 代销手续费 Consignment commission charge
kd
)Q$RA( 运杂费 Transpotation
<K; 保险费 Insurance premium
r&oR|-2hRk 展览费 Exhibition fees
3O7]~5 j1 广告费 Advertising fees
0uV
3J 管理费用 Adminisstrative expenses
:7UC=GKQk 职工工资 Staff Salaries
g"ha1<y< 修理费 Repair charge
`-W.uOZ0 低值易耗摊销 Article of consumption
7/+I"~ 办公费 Office allowance
G
d~
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_QBN/KE9 工会经费 Labour union expenditure
3.@"GS#"[ 研究与开发费 Research and development expense
`|coA2$rw 福利费 Employee benefits/welfare
s!,m, l[P 职工教育经费 Personnel education
O42`Z9oK 待业保险费 Unemployment insurance
YbtsJ
<w 劳动保险费 Labour insurance
G%^jgr) 医疗保险费 Medical insurance
uzg(C#sp 会议费 Coferemce
3.+TM]RYN 聘请中介机构费 Intermediary organs
86Hg?!<i. 咨询费 Consult fees
s|F}Abx,^ 诉讼费 Legal cost
E @ J/_l; 业务招待费 Business entertainment
q\s"B.(G" 技术转让费 Technology transfer fees
3}aKok"k 矿产资源补偿费 Mineral resources compensation fees
7 OAM 排污费 Pollution discharge fees
0 1=nS? 房产税 Housing property tax
*/c4b: s 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
X)o xNxZ[A 土地使用税 Tenure tax
}py)EI,U 印花税 Stamp tax
Ha~F&H|"O 财务费用 Finance charge
9$[6\jMh 利息支出 Interest exchange
#lAC:>s3U 汇兑损失 Foreign exchange loss
|j $r@ 各项手续费 Charge for trouble
fwQVx Je 各项专门借款费用 Special-borrowing cost
V %h, JA
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CPA会计常用英语词汇.doc (58 K) 下载次数:1 B@cC'F
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