[w FK!? 1、部门的称谓
Fv^>^txh bI;u};v 市场部Marketing
gZz5P>^ 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）
&xC5Mecb* 客户服务 Customer Service ，例如客服员叫CSR，R for representative
-ebyW# 人事部 Human Resource
6% c]{eTd9 行政部 Admin.
| mw3v> 财务部 Finance & Accounting
)DQcf]I 产品供应 Product Supply，例如产品调度员叫 P S Planner
sw(|EZ7F HErG%v]nw 2、人员的称谓
p{0rHu [ 助理 Assistant
1q*=4O
秘书 secretary
a8y*Jz-E 前台接待小姐 Receptionist
)4GCL(& 文员 clerk ，如
会计文员为Accounting Clerk
w/ID y Q 主任 supervisor
)E e`1 1 经理 Manager
#("E) P 总经理 GM，General Manager
y&F&Z3t 入场费admission
[G W;RjPE 运费freight
6I5LZ^/ G9 小费tip
c` ) [- 学费tuition
vF{{$)c 价格，代价charge
+'g~3A-G Q,o"[ &Gp 制造费用 Manufacturing overhead
%$R]NL | 材料费 Materials
^{O1+7d[. 管理人员工资 Executive Salaries
.Jc<Gg 奖金 Wages
@ w,O1Xwj 退职金 Retirement allowance
kbx4I? 补贴 Bonus
ML1/1GK*i+ 外保劳务费 Outsourcing fee
w[; 5]z 福利费 Employee benefits/welfare
u>03l(X6f 会议费 Coferemce
QyEoWKu; 加班餐费 Special duties
U ,\t2z 市内交通费 Business traveling
A9y3B^\* 通讯费 Correspondence
~5~Cpu2v7 电话费 Correspondence
{@X)=.Zf 水电取暖费 Water and Steam
J}VG4}L 税费 Taxes and dues
_GL :4 租赁费 Rent
*b(nX,e 管理费 Maintenance
M+M\3U 车辆维护费 Vehicles maintenance
0 SDyE 油料费 Vehicles maintenance
MB?762 Q 培训费 Education and training
Dgz^
s^fxU 接待费 Entertainment
E*UE?4FSw| 图书、印刷费 Books and printing
H' )8p;~{} 运费 Transpotation
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保险费 Insurance premium
CGZ3-OW@E 支付手续费 Commission
|#O>DdKHT 杂费 Sundry charges
1n>(CwLG" 折旧费 Depreciation expense
'iEu1! t\0 机物料消耗 Article of consumption
yRldP k_ 劳动保护费 Labor protection fees
-j}zr yG- 总监Director
AKUmh 总会计师 Finance Controller
\
UiITP< 高级 Senior 如高级经理为 Senior Manager
u_%L~1+' 营业费用 Operating expenses
p y%RR*4# 代销手续费 Consignment commission charge
z7]GZ F 运杂费 Transpotation
N?mQ50o~C 保险费 Insurance premium
^[hx`Rh`t 展览费 Exhibition fees
bb`8YF+?' 广告费 Advertising fees
B5 /"2i 管理费用 Adminisstrative expenses
^qNr<Ye 职工工资 Staff Salaries
& ]1 gx# 修理费 Repair charge
:sJQ r._L 低值易耗摊销 Article of consumption
o+FDkqEN 办公费 Office allowance
bG!/%,s 差旅费 Travelling expense
8/ PS# dM\ 工会经费 Labour union expenditure
j4]y(AA 研究与开发费 Research and development expense
!TP KD 福利费 Employee benefits/welfare
[|APM MYK1 职工教育经费 Personnel education
mW 'sdb 待业保险费 Unemployment insurance
a/lTQj]A 劳动保险费 Labour insurance
_ v3VUm# 医疗保险费 Medical insurance
E CvTmU'= 会议费 Coferemce
'>#8
F. 聘请中介机构费 Intermediary organs
-> a | 咨询费 Consult fees
R2f^d t^ 诉讼费 Legal cost
|aS272' 业务招待费 Business entertainment
#b$qtp!, 技术转让费 Technology transfer fees
Nu7l
PEM 矿产资源补偿费 Mineral resources compensation fees
'DtC= 排污费 Pollution discharge fees
<,Pk 房产税 Housing property tax
klx28
/] 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Yp;?
Zq9 土地使用税 Tenure tax
em?Q4t 印花税 Stamp tax
} o@Dsx5 财务费用 Finance charge
A\)~y{9bQ 利息支出 Interest exchange
`-w;/A"MJ 汇兑损失 Foreign exchange loss
w'a3=_nW 各项手续费 Charge for trouble
T3h 1eU 各项专门借款费用 Special-borrowing cost
L_R(K89w kJ.0|l0 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 .._UI2MA
