E)> .2{]C> 1、部门的称谓
u~c75Mk_v !#y_vz9 市场部Marketing
f?JP=j 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）
6+ UTEw; 客户服务 Customer Service ，例如客服员叫CSR，R for representative
!( gMr1}w 人事部 Human Resource
'8w}m8{y 行政部 Admin.
+h ]~m_O 财务部 Finance & Accounting
QJ\+u 产品供应 Product Supply，例如产品调度员叫 P S Planner
H~$*
R7~ <>v=jH|L 2、人员的称谓
d H N"pNNs 助理 Assistant
%fu V] 秘书 secretary
~n=oPm$ pR 前台接待小姐 Receptionist
*q&^tn b 文员 clerk ，如
会计文员为Accounting Clerk
u_HCXpP!Q 主任 supervisor
]A=yj@o$xN 经理 Manager
P+L#p(K 总经理 GM，General Manager
0?o<cC 1Z 入场费admission
9 1.gE*D 运费freight
O2qy[]km 小费tip
Nn#;Kjul. 学费tuition
3d`u! i?/ 价格，代价charge
#fx>{ vzH +R8G*2 制造费用 Manufacturing overhead
z[Ah9tM% 材料费 Materials
-{XDQ{z<% 管理人员工资 Executive Salaries
3*zywcT H 奖金 Wages
, Dab( 退职金 Retirement allowance
0^3n#7m;K 补贴 Bonus
icK$W2<8mg 外保劳务费 Outsourcing fee
^ 0.` 1$ 福利费 Employee benefits/welfare
M ]Hf>7p 会议费 Coferemce
7v&>d, 加班餐费 Special duties
_]v@Dq VP 市内交通费 Business traveling
B ({g|}|G+ 通讯费 Correspondence
V]Rt[l] 电话费 Correspondence
;w7s>(ITZ 水电取暖费 Water and Steam
!o`riQLs> 税费 Taxes and dues
2kcDJ{( 租赁费 Rent
g4 3(N!@g 管理费 Maintenance
7Nv nCs 车辆维护费 Vehicles maintenance
!^'6&N R#K 油料费 Vehicles maintenance
fHODS9HQ 培训费 Education and training
11vAx9 接待费 Entertainment
s:K'I7_#@ 图书、印刷费 Books and printing
:b0|v`FU 运费 Transpotation
<Nk:C1Op} 保险费 Insurance premium
J#gG*( 支付手续费 Commission
=w!2R QB 杂费 Sundry charges
~ o= kW2Y 折旧费 Depreciation expense
R`J
.vMT 机物料消耗 Article of consumption
G 0A\"2U 劳动保护费 Labor protection fees
Wn{MY=5Y 总监Director
V x{
总会计师 Finance Controller
R=<%!
高级 Senior 如高级经理为 Senior Manager
LGK&& srJs 营业费用 Operating expenses
Y P,>vzW 代销手续费 Consignment commission charge
}_B Ni;H 运杂费 Transpotation
u9m ~1\R* 保险费 Insurance premium
.}5qi;CA 展览费 Exhibition fees
aoQ$"P F9 广告费 Advertising fees
;t M 管理费用 Adminisstrative expenses
y=0)vi{] 职工工资 Staff Salaries
T`bUBrK6g` 修理费 Repair charge
vb|
d 低值易耗摊销 Article of consumption
erKi*GssZ 办公费 Office allowance
g[*" LOw 差旅费 Travelling expense
xI_0`@do 工会经费 Labour union expenditure
|c>.xt~ 研究与开发费 Research and development expense
/'/i? 9: 福利费 Employee benefits/welfare
^/V nRpU 职工教育经费 Personnel education
X~ cdM1z? 待业保险费 Unemployment insurance
g^}C/~b[ 劳动保险费 Labour insurance
p~ NHf\ 医疗保险费 Medical insurance
yD Jy'Z_F{ 会议费 Coferemce
D|amKW7 聘请中介机构费 Intermediary organs
zwU1(?]I{ 咨询费 Consult fees
Xr:s-L 诉讼费 Legal cost
G`;\"9t 5h 业务招待费 Business entertainment
) ~Gn7 技术转让费 Technology transfer fees
+v~x_E5FP 矿产资源补偿费 Mineral resources compensation fees
l<p<\,nV$ 排污费 Pollution discharge fees
vN:!{)~z 房产税 Housing property tax
`8r$b/6 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
NG`Y{QT6N 土地使用税 Tenure tax
+ MD
84YR 印花税 Stamp tax
FQ> kTm`d 财务费用 Finance charge
/+*N.D'`t, 利息支出 Interest exchange
za+)2/
`L 汇兑损失 Foreign exchange loss
_%e
r,Ed 各项手续费 Charge for trouble
f[
2PAz 各项专门借款费用 Special-borrowing cost
Nw*F1*v` ]28j$)6
CPA会计常用英语词汇.doc (58 K) 下载次数:1 #.!#"8{0_
