[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 0 aH&M4  
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市场部Marketing Yw#fQFm  
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） rX)&U4#[m  
客户服务　Customer Service ，例如客服员叫CSR，R for representative /i8OyRpSyk  
人事部 Human Resource F oC
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行政部 Admin. ke8g tbm  
财务部 Finance & Accounting .KKecdd?=  
产品供应 Product Supply，例如产品调度员叫　P S　Planner 7zCJ3p  
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2、人员的称谓 Hmr f\(x  
助理 Assistant n4!RGq.}  
秘书 secretary FbroI>"e  
前台接待小姐 Receptionist \_O#M   
文员 clerk ，如会计文员为Accounting Clerk tkZUjQIX  
主任　supervisor 5@ +?{Cl  
经理　Manager Z@1kx3Wx$  
总经理 GM，General Manager !b_(|~7Lc  
入场费admission aC`>~uX##V  
运费freight VIdKe&,  
小费tip o3`U;@&u  
学费tuition }O7sP^  
价格，代价charge l,hOnpm9  
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制造费用 Manufacturing overhead |hxiARr4  
材料费 Materials Fc@R,9  
管理人员工资 Executive Salaries 7:olStK  
奖金 Wages X PyDZk/m  
退职金 Retirement allowance T`wDdqWbEG  
补贴 Bonus z |llf7:  
外保劳务费 Outsourcing fee beo(7,=&  
福利费 Employee benefits/welfare i*/i"W<  
会议费 Coferemce ~D3S01ecM  
加班餐费 Special duties N<i5X.X  
市内交通费 Business traveling @\w}p E  
通讯费 Correspondence  7q yPI  
电话费 Correspondence y@l&B+2ks  
水电取暖费 Water and Steam *Z"`g %,;  
税费 Taxes and dues nfF$h}<o+  
租赁费 Rent Rm=p}  
管理费 Maintenance JrOxnxd^  
车辆维护费 Vehicles maintenance OJpfiZ@Q_  
油料费 Vehicles maintenance :wS&3:h  
培训费 Education and training g8uqW1E^  
接待费 Entertainment x3&gB`j-  
图书、印刷费 Books and printing enJ;#a A  
运费 Transpotation GIzB1cl:  
保险费 Insurance premium SPE)db3  
支付手续费 Commission J{b#X"i  
杂费 Sundry charges Oe;#q  
折旧费 Depreciation expense y#B=9Ri=z  
机物料消耗 Article of consumption *"WP*A\ 1  
劳动保护费 Labor protection fees A9b(P[!]T:  
总监Director Q~nVbj?c2v  
总会计师 Finance Controller <b H*f w  
高级 Senior 如高级经理为　Senior Manager
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营业费用 Operating expenses #4mRMsW5"  
代销手续费 Consignment commission charge Xd%qebK  
运杂费 Transpotation r\Y,*e  
保险费 Insurance premium I :<,9.   
展览费 Exhibition fees 2>9\o]ac4  
广告费 Advertising fees 3eE=>E 4,  
管理费用 Adminisstrative expenses pL1ABvBB  
职工工资 Staff Salaries %3qjgyLZ|  
修理费 Repair charge nDdY~f.B  
低值易耗摊销 Article of consumption Jm<NDE~rw  
办公费 Office allowance ^g*Sy, A  
差旅费 Travelling expense < 8' b  
工会经费 Labour union expenditure ^nNY| *  
研究与开发费 Research and development expense kMCP .D45;  
福利费 Employee benefits/welfare K
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BVs  
职工教育经费 Personnel education J[:#(c&c!1  
待业保险费 Unemployment insurance $B-/>Rz  
劳动保险费 Labour insurance se %#U40*  
医疗保险费 Medical insurance QIMd`c  
会议费 Coferemce LHA^uuBN}  
聘请中介机构费 Intermediary organs d.+  
咨询费 Consult fees 9JP:wE~y  
诉讼费 Legal cost g
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业务招待费 Business entertainment UUDUda  
技术转让费 Technology transfer fees Q,5PscE6&k  
矿产资源补偿费 Mineral resources compensation fees m8F$h-  
排污费 Pollution discharge fees w>j5oz}  
房产税 Housing property tax 9<?w9D.1  
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) a%Q`R;W  
土地使用税 Tenure tax =h4uN,  
印花税 Stamp tax ;)FvTm'"\.  
财务费用 Finance charge s`=| D'G(=  
利息支出 Interest exchange }&=l )\e  
汇兑损失 Foreign exchange loss +:@^nPfHy  
各项手续费 Charge for trouble qY8; k #  
各项专门借款费用 Special-borrowing cost :G 5p`;hGo  
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