L /> GYx 1、部门的称谓
Biy 9jIWI W!X]t)
Ow 市场部Marketing
^ym{DSx 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）
;I'/.gW;{ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
>6 #\1/RP 人事部 Human Resource
7p$*/5fk 行政部 Admin.
Qknc.Z} 财务部 Finance & Accounting
?g4|EV-56 产品供应 Product Supply，例如产品调度员叫 P S Planner
I >#ChV)(# ~24 31<YV 2、人员的称谓
?< QFW#:) 助理 Assistant
'4sD 1LD~} 秘书 secretary
GcCs}
(eo 前台接待小姐 Receptionist
9A(K_ d-!H 文员 clerk ，如
会计文员为Accounting Clerk
Q8oo5vqQ#C 主任 supervisor
$"{3i8$3mT 经理 Manager
uLljM{ I 总经理 GM，General Manager
,?6m"ov4( 入场费admission
F `.7_D 运费freight
Wp3l>: 小费tip
/
nF w 学费tuition
%ko 8P 价格，代价charge
*XO KH +_u -RQQ|:O$ 制造费用 Manufacturing overhead
,
~X;M"U 材料费 Materials
v6\2m c. 管理人员工资 Executive Salaries
~[q:y|3b 奖金 Wages
:q
<%wLs 退职金 Retirement allowance
2kq@*}ys 补贴 Bonus
eb@Lh! 外保劳务费 Outsourcing fee
!
hr@{CD 福利费 Employee benefits/welfare
_|:bac8pL 会议费 Coferemce
O Zm[i H 加班餐费 Special duties
E}/|Lja 市内交通费 Business traveling
#!,`EU 通讯费 Correspondence
guXp HF= 电话费 Correspondence
R7c)C8/~ 水电取暖费 Water and Steam
F|`B2Gr 税费 Taxes and dues
em !R9J. 租赁费 Rent
Sr 4 7u{n 管理费 Maintenance
_
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车辆维护费 Vehicles maintenance
$ow`) ?sh 油料费 Vehicles maintenance
L"6/"L 培训费 Education and training
WC*:\:mh 接待费 Entertainment
6G $tYfX 图书、印刷费 Books and printing
H)a
C'M^ 运费 Transpotation
C*e[CP@u 保险费 Insurance premium
VDjIs UUX 支付手续费 Commission
B^~Bv!tHWr 杂费 Sundry charges
4 S9,
tc& 折旧费 Depreciation expense
-L?%
o_ 机物料消耗 Article of consumption
HCkqh4 劳动保护费 Labor protection fees
k]9> V@C 总监Director
@M^Qh Hs 总会计师 Finance Controller
Sc 3M#qm_ 高级 Senior 如高级经理为 Senior Manager
]mo<qWRc>p 营业费用 Operating expenses
w!w _` 7[ 代销手续费 Consignment commission charge
T8TsKjqOZ 运杂费 Transpotation
>1pH 91c' 保险费 Insurance premium
[Ms{J!^q 展览费 Exhibition fees
:wmf{c 广告费 Advertising fees
DLVs>?Y 管理费用 Adminisstrative expenses
Le:mMd= G 职工工资 Staff Salaries
7h&`BS 修理费 Repair charge
vP)~j1 低值易耗摊销 Article of consumption
`oRs-,d|< 办公费 Office allowance
D)7$M]d% 差旅费 Travelling expense
Xb:BIp!e 工会经费 Labour union expenditure
Fd,+(i D 研究与开发费 Research and development expense
R6 Z}/ m 福利费 Employee benefits/welfare
D 4 ]B> 职工教育经费 Personnel education
maEpT4 3f 待业保险费 Unemployment insurance
3=|2Gs?ut 劳动保险费 Labour insurance
2$W,R/CLh 医疗保险费 Medical insurance
yxWMatZ2 会议费 Coferemce
cPaW J+c 聘请中介机构费 Intermediary organs
jP.b oj_u* 咨询费 Consult fees
}d\ Tk(W 诉讼费 Legal cost
8|qB 1fB 业务招待费 Business entertainment
)^>XZ*eK 技术转让费 Technology transfer fees
+ls * //R 矿产资源补偿费 Mineral resources compensation fees
~
9~\f 排污费 Pollution discharge fees
\j})Ku l 房产税 Housing property tax
[x
p,& 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
n.XhK_6n]M 土地使用税 Tenure tax
IgR"eu U 印花税 Stamp tax
Y{2d4VoW6 财务费用 Finance charge
D6 2
NU 利息支出 Interest exchange
ME@6.* 汇兑损失 Foreign exchange loss
b
hr
E 各项手续费 Charge for trouble
ytV)!xe 各项专门借款费用 Special-borrowing cost
V52C,]qQH chMc(.cN0 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 eQax ZMU
