[专业英语]CPA会计常用英语词汇 [复制链接]

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1、部门的称谓 +<|6y46  
DP &,jU6  
市场部Marketing &JtK<g  
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） =d.Z:L9d  
客户服务　Customer Service ，例如客服员叫CSR，R for representative pDCQ?VW  
人事部 Human Resource ~H7m7  
行政部 Admin. K.",=\53  
财务部 Finance & Accounting "^Tb8!  
产品供应 Product Supply，例如产品调度员叫　P S　Planner P< O[S  
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2、人员的称谓 u! x9O8y  
助理 Assistant x=5k74  
秘书 secretary JN$v=Ox{  
前台接待小姐 Receptionist sD_Z`1  
文员 clerk ，如会计文员为Accounting Clerk lBgf ' b3$  
主任　supervisor # 0dN!l;  
经理　Manager Vqb4 MWW  
总经理 GM，General Manager TmoODG
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入场费admission @'/
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运费freight b{b2L.  
小费tip !WR(H&uBr\  
学费tuition B'lWs;  
价格，代价charge tTLD6#  
(XX6M[M8  
制造费用 Manufacturing overhead QDF1$,s4i  
材料费 Materials m@u!frE,  
管理人员工资 Executive Salaries .MXznz  
奖金 Wages ltO:./6v  
退职金 Retirement allowance bT|a]b:  
补贴 Bonus 0 j:8Ve  
外保劳务费 Outsourcing fee ic%<
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福利费 Employee benefits/welfare kBS;SDl)  
会议费 Coferemce cWA9n}Z  
加班餐费 Special duties h*Rh:yCR>  
市内交通费 Business traveling G{

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通讯费 Correspondence SWNi@  
电话费 Correspondence F@& R"-  
水电取暖费 Water and Steam \ |F4@  
税费 Taxes and dues hJ (Q^Z  
租赁费 Rent N&]v\MjI62  
管理费 Maintenance SsIy;l  
车辆维护费 Vehicles maintenance +%OINMo.A  
油料费 Vehicles maintenance lF2im5nZ?  
培训费 Education and training j #f+0  
接待费 Entertainment w-C~ Ik  
图书、印刷费 Books and printing *!$4  
运费 Transpotation osoreo;V^  
保险费 Insurance premium eB%KXPhMm  
支付手续费 Commission r`qMif '  
杂费 Sundry charges wc*5s7_  
折旧费 Depreciation expense rjo/-910  
机物料消耗 Article of consumption %[u6<  
劳动保护费 Labor protection fees j6%X  
总监Director puF'w:I(  
总会计师 Finance Controller $3[IlQ?   
高级 Senior 如高级经理为　Senior Manager y<W?hE[  
营业费用 Operating expenses X,C&nqVFm8  
代销手续费 Consignment commission charge `MAee8u'  
运杂费 Transpotation Kfa7}f_  
保险费 Insurance premium cv=nG Fx6  
展览费 Exhibition fees %0fF
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广告费 Advertising fees 1P. W 34  
管理费用 Adminisstrative expenses K_{f6c<  
职工工资 Staff Salaries w,bILv)  
修理费 Repair charge peCmb)>Sa  
低值易耗摊销 Article of consumption \V  /s  
办公费 Office allowance nfJ|&'T  
差旅费 Travelling expense >6*"g{/  
工会经费 Labour union expenditure MqGF~h|+  
研究与开发费 Research and development expense ]( V+ qj
 
福利费 Employee benefits/welfare M#LQz~E  
职工教育经费 Personnel education WPygmti}Be  
待业保险费 Unemployment insurance ,d(F|5M:  
劳动保险费 Labour insurance +0rMv  
医疗保险费 Medical insurance Gtd!Y x  
会议费 Coferemce 9I0/KuZd O  
聘请中介机构费 Intermediary organs gh=s#DQsFw  
咨询费 Consult fees xphw0Es  
诉讼费 Legal cost $#2ik~]>  
业务招待费 Business entertainment ]W7(}~m  
技术转让费 Technology transfer fees >!s=f  
矿产资源补偿费 Mineral resources compensation fees #H{<nVvg^  
排污费 Pollution discharge fees sOg@9-_Uh  
房产税 Housing property tax 9!b,!#=  
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) qR4
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土地使用税 Tenure tax ?v-IN  
印花税 Stamp tax nF~</>  
财务费用 Finance charge Sj]k5(&  
利息支出 Interest exchange A
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汇兑损失 Foreign exchange loss >^LVj[.1  
各项手续费 Charge for trouble u*B.<GmN  
各项专门借款费用 Special-borrowing cost 8ar2N )59  
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