& <{= 1、部门的称谓
{? -@`FR- x50,4J%J'r 市场部Marketing
d1=kHU4_9 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）
E1,Sr?' 客户服务 Customer Service ，例如客服员叫CSR，R for representative
&p\fdR4e 人事部 Human Resource
+-=o16*{ ! 行政部 Admin.
3U#z {% 财务部 Finance & Accounting
XwlA W7lU= 产品供应 Product Supply，例如产品调度员叫 P S Planner
M[wd.\
% 9S"c-"y\# 2、人员的称谓
zB 6u%u WR 助理 Assistant
.r~!d| 秘书 secretary
I`
%\ "bF@ 前台接待小姐 Receptionist
igNZe."V 文员 clerk ，如
会计文员为Accounting Clerk
'jv[Gcss3L 主任 supervisor
e=b>:n 经理 Manager
j~+<~2%c 总经理 GM，General Manager
$4yv)6G 入场费admission
zh2gU@" 运费freight
w6F' rsko] 小费tip
Qz* !jwg 学费tuition
a}N m;5K 价格，代价charge
]fH U/% -eKi}e 制造费用 Manufacturing overhead
:r^c_U i 材料费 Materials
3JuWG\r)l 管理人员工资 Executive Salaries
S"FIQ&n 奖金 Wages
1i;-mYGaMn 退职金 Retirement allowance
<I.anIB:U 补贴 Bonus
V =" ;vRS8 外保劳务费 Outsourcing fee
B~HA 32 福利费 Employee benefits/welfare
#NZ\UmA 会议费 Coferemce
\79KU 加班餐费 Special duties
2#z 6= M~A 市内交通费 Business traveling
t#s
?: 通讯费 Correspondence
q'kZ3 G 电话费 Correspondence
_= RA -qZ" 水电取暖费 Water and Steam
x \qS|q\N 税费 Taxes and dues
nZ?BC O 租赁费 Rent
M{Ss?G4H 管理费 Maintenance
( yk^% 车辆维护费 Vehicles maintenance
Yk',a$.S 油料费 Vehicles maintenance
w,L P M+ 培训费 Education and training
[n/'JeG5 接待费 Entertainment
)zK`*Fa
az 图书、印刷费 Books and printing
=ogzq.+| 运费 Transpotation
bH }6N>Fp 保险费 Insurance premium
|*079v 支付手续费 Commission
A|sTnhp~ 杂费 Sundry charges
oY@ 4G)5 折旧费 Depreciation expense
j-2`yR 机物料消耗 Article of consumption
H"PnX-fGN 劳动保护费 Labor protection fees
p8<Y5:` 总监Director
,: X+NQ 总会计师 Finance Controller
Skgvnmk[U 高级 Senior 如高级经理为 Senior Manager
zNT ~-
营业费用 Operating expenses
B9`^JYT< 代销手续费 Consignment commission charge
p" 4i(CWGS 运杂费 Transpotation
k|W =kt$ P 保险费 Insurance premium
Sbub | 展览费 Exhibition fees
~2xC.DF_N 广告费 Advertising fees
/ 1- 管理费用 Adminisstrative expenses
f(.@ ]eu
X 职工工资 Staff Salaries
\-k X -Tq 修理费 Repair charge
`+17 x<N 低值易耗摊销 Article of consumption
[KXxn>n 办公费 Office allowance
W69
-,w/ 差旅费 Travelling expense
l1^/Q~u 工会经费 Labour union expenditure
XWvT (+J 研究与开发费 Research and development expense
iq$edq[ 福利费 Employee benefits/welfare
&.ZW1TxE8 职工教育经费 Personnel education
&wR dUIc 待业保险费 Unemployment insurance
ZN!OM)@:! 劳动保险费 Labour insurance
n*-t
=DF 医疗保险费 Medical insurance
b# 0 y-bR 会议费 Coferemce
qM
F' & 聘请中介机构费 Intermediary organs
0; z-I"N 咨询费 Consult fees
d =%:rLm$ 诉讼费 Legal cost
Y(IT#x?p 业务招待费 Business entertainment
m7X&"0X 技术转让费 Technology transfer fees
$ wGDk 矿产资源补偿费 Mineral resources compensation fees
Xv 3u}nPMq 排污费 Pollution discharge fees
?Dro)fH1 房产税 Housing property tax
,2mnjq/*Z 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
i:`ur 土地使用税 Tenure tax
lcgT9 m# 印花税 Stamp tax
MdK!Y 财务费用 Finance charge
.+3= H@8h 利息支出 Interest exchange
GF5WR e(E 汇兑损失 Foreign exchange loss
_[8 xq:G 各项手续费 Charge for trouble
03?TT,
y$ 各项专门借款费用 Special-borrowing cost
\&\_[ y8U F/9]{H 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 YK *2
