`*J;4Ju@ 1、部门的称谓
v\3:R,|' 'edd6yTd 市场部Marketing
0@K?'6 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）
M?i U$qI 客户服务 Customer Service ，例如客服员叫CSR，R for representative
;wi}6rF%[i 人事部 Human Resource
G^`IfF-j 行政部 Admin.
GESEj%R/b 财务部 Finance & Accounting
i: 6`Rmz1. 产品供应 Product Supply，例如产品调度员叫 P S Planner
x +=zG4Hm i|]Kw9 2、人员的称谓
=ZE]jmD4P 助理 Assistant
b ?p <y` 秘书 secretary
(h} 5*u%h 前台接待小姐 Receptionist
5/vfmDt3'G 文员 clerk ，如
会计文员为Accounting Clerk
N%hV +># Z 主任 supervisor
_.9):i2<SF 经理 Manager
Ry@QJn I< 总经理 GM，General Manager
A{[joo 入场费admission
3C,G~)=
x 运费freight
uANG_sX^n 小费tip
pSjJ u D 学费tuition
F3-<F_4.w 价格，代价charge
0W92Z@_GY *&f^R}O 制造费用 Manufacturing overhead
I~'% 材料费 Materials
7,MDFO{n 管理人员工资 Executive Salaries
W chu-] 奖金 Wages
#Jm
Vq-) 退职金 Retirement allowance
_2eRH@ T 补贴 Bonus
gx-ib/_f1 外保劳务费 Outsourcing fee
fgiOYvIS2m 福利费 Employee benefits/welfare
Z*+0gJ <Y 会议费 Coferemce
+VJS
/ 加班餐费 Special duties
|[)k5nUQ| 市内交通费 Business traveling
S(B$[)( 通讯费 Correspondence
'jw?XtG 电话费 Correspondence
@%(Vi!Cv"R 水电取暖费 Water and Steam
qO;
.{f 税费 Taxes and dues
S}O>@ % 租赁费 Rent
MI:
rH 管理费 Maintenance
KASuSg+ 车辆维护费 Vehicles maintenance
{|KFgQ'\ 油料费 Vehicles maintenance
;Av=/ hU 培训费 Education and training
WpPm|h 接待费 Entertainment
iKJ-$ x_5 图书、印刷费 Books and printing
N~""Lc& 运费 Transpotation
jL
}bG D 保险费 Insurance premium
<>n-+Kr 支付手续费 Commission
9H~2
iW,Q; 杂费 Sundry charges
5r&bk` 折旧费 Depreciation expense
y:Wq;xEiDo 机物料消耗 Article of consumption
v r=va5 劳动保护费 Labor protection fees
0}'x oYv
f 总监Director
L}~"R/iWCT 总会计师 Finance Controller
o1kT
B&E4B 高级 Senior 如高级经理为 Senior Manager
7U9*-9 营业费用 Operating expenses
k? <.yr1 代销手续费 Consignment commission charge
Qm-I=Rh+ 运杂费 Transpotation
u|ph_?6 o 保险费 Insurance premium
&d%\&fCm( 展览费 Exhibition fees
x7<2K( 广告费 Advertising fees
VjI=5)+~ 管理费用 Adminisstrative expenses
j*.K|77WHj 职工工资 Staff Salaries
f`$F^= 修理费 Repair charge
:w!A_~ w2 低值易耗摊销 Article of consumption
TpA E 9S 办公费 Office allowance
]u]BxMs 差旅费 Travelling expense
`D%U5Jb 工会经费 Labour union expenditure
Wc*jTip 研究与开发费 Research and development expense
H*m3i;"4p\ 福利费 Employee benefits/welfare
= 9Ow !(!@ 职工教育经费 Personnel education
6"h,0rR 待业保险费 Unemployment insurance
%E R"U dh 劳动保险费 Labour insurance
R)@2={fd} 医疗保险费 Medical insurance
K2XRKoG
会议费 Coferemce
NJNS8\4 聘请中介机构费 Intermediary organs
Y>/T+ub 咨询费 Consult fees
=bBV
A0y 诉讼费 Legal cost
vGCv J*4! 业务招待费 Business entertainment
tx*L8'j lN 技术转让费 Technology transfer fees
fT2F$U 矿产资源补偿费 Mineral resources compensation fees
yTxrbE 排污费 Pollution discharge fees
9-W3} 4'e 房产税 Housing property tax
i _c'E;| 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
d-sT +4o} 土地使用税 Tenure tax
e9=UTn{! 印花税 Stamp tax
Y&XO :jB 财务费用 Finance charge
t/wo
G9N 利息支出 Interest exchange
2zV{I* 汇兑损失 Foreign exchange loss
aw923wEi 各项手续费 Charge for trouble
^ Fnag]qQ 各项专门借款费用 Special-borrowing cost
@*9c2\"k f:K> o . 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 w+wg)$i
