i,* DWD+ 1、部门的称谓
jd(=? !_ 6OIA>%{ 市场部Marketing
"FG6R' 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）
a>" "MC2 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<}i\fJX6 人事部 Human Resource
3H4p$\; C 行政部 Admin.
c#U x{^ZE 财务部 Finance & Accounting
.}a@OLJd 产品供应 Product Supply，例如产品调度员叫 P S Planner
;k!Ej-( b4,yLVi<T 2、人员的称谓
I#$u(2.H 助理 Assistant
p[g!LD 秘书 secretary
bjD0y
cB[ 前台接待小姐 Receptionist
Sy8o/- 文员 clerk ，如
会计文员为Accounting Clerk
k]I<% 主任 supervisor
S{ fNeK 经理 Manager
dd98v Vj 总经理 GM，General Manager
E%/E%9-7\ 入场费admission
?WU u@Z 运费freight
G0a UZCw 小费tip
nFxogC n 学费tuition
Z$6W)~;, 价格，代价charge
&z% 7Nu Q,)G_lO
制造费用 Manufacturing overhead
5r`g6@ 材料费 Materials
p?6w/ n 管理人员工资 Executive Salaries
7!L"ef62o 奖金 Wages
shP,-Vs # 退职金 Retirement allowance
xr.fZMOh4 补贴 Bonus
kdg Q -UN$ 外保劳务费 Outsourcing fee
t'R &$;z@b 福利费 Employee benefits/welfare
`? `\!u
P" 会议费 Coferemce
%Ix^Xb0 加班餐费 Special duties
b"{7f 市内交通费 Business traveling
YzEa?F*$ 通讯费 Correspondence
l_QpPo!a 电话费 Correspondence
/z5j .TMs 水电取暖费 Water and Steam
8G(wYlxi 税费 Taxes and dues
`[CXx
p 租赁费 Rent
I vH0sS`F 管理费 Maintenance
. VWH 车辆维护费 Vehicles maintenance
&hqGGfVsd 油料费 Vehicles maintenance
hM+nA::w 培训费 Education and training
%Z.>)R4 接待费 Entertainment
<fN?= u+ 图书、印刷费 Books and printing
fa"eyBO50 运费 Transpotation
!K6: W1 保险费 Insurance premium
]Alu~ Dw 支付手续费 Commission
0'aZ*ozk 杂费 Sundry charges
W\FKA vS 折旧费 Depreciation expense
Rp9uUJ 6o 机物料消耗 Article of consumption
$+V{2k4X, 劳动保护费 Labor protection fees
8 rnr>Ee@ 总监Director
tAYu|\ ] 总会计师 Finance Controller
CDR^xo5
dP 高级 Senior 如高级经理为 Senior Manager
DF9Br
D0{ 营业费用 Operating expenses
!"p,9 代销手续费 Consignment commission charge
rP#@*{";
运杂费 Transpotation
QWfwoe&;R: 保险费 Insurance premium
&S c0l/ 展览费 Exhibition fees
Q/0;r{@Tq} 广告费 Advertising fees
Y@;bA=Du} 管理费用 Adminisstrative expenses
=:9n +7~$
职工工资 Staff Salaries
3nR|*t; 修理费 Repair charge
`(Ei-$
>U& 低值易耗摊销 Article of consumption
DH m$gk 办公费 Office allowance
qH"0?<$9 差旅费 Travelling expense
4}#*M2wb 工会经费 Labour union expenditure
sm\/wlbE 研究与开发费 Research and development expense
(Z 6[a{}1i 福利费 Employee benefits/welfare
U3A >#EV 职工教育经费 Personnel education
n |.- :Zy 待业保险费 Unemployment insurance
oLB pG1Va 劳动保险费 Labour insurance
/WM G)#kw' 医疗保险费 Medical insurance
'VR5>r 会议费 Coferemce
?CM,k0 聘请中介机构费 Intermediary organs
%Sxy!gGz%% 咨询费 Consult fees
j+W gj f 诉讼费 Legal cost
:= *>:*.Kb 业务招待费 Business entertainment
vWzNsWPK"{ 技术转让费 Technology transfer fees
I8`.e qV 矿产资源补偿费 Mineral resources compensation fees
ZL~}B.nqS 排污费 Pollution discharge fees
aLq=%fsV) 房产税 Housing property tax
`4l>%S8y: 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
bncK8SK 土地使用税 Tenure tax
c( gUH 印花税 Stamp tax
E39:}_IV 财务费用 Finance charge
lL%7 lO 利息支出 Interest exchange
28Q`O$=v 汇兑损失 Foreign exchange loss
5F&i/8Ib 各项手续费 Charge for trouble
{zmo7~= 各项专门借款费用 Special-borrowing cost
h'T\gF E% j:U>V7Kn3~ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 _VR4 |)1g
