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?kbHm 1、部门的称谓
PWvT C`? 0vDvp`ie#4 市场部Marketing
"QS(4yw?jg 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）
1I'}Uh* 客户服务 Customer Service ，例如客服员叫CSR，R for representative
G7,v:dlK 人事部 Human Resource
]e5aHpgR= 行政部 Admin.
tC$+;_=+F 财务部 Finance & Accounting
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2/j 产品供应 Product Supply，例如产品调度员叫 P S Planner
9
;vES^ SJO*g&duQ 2、人员的称谓
-L2 +4 助理 Assistant
*gGw/jA/ 秘书 secretary
G.iQ\'1_h 前台接待小姐 Receptionist
[] N&,2O 文员 clerk ，如
会计文员为Accounting Clerk
@>~S$nw/ 主任 supervisor
s nx we 经理 Manager
^-s7>F`jx 总经理 GM，General Manager
{Fyw<0 [@ 入场费admission
{~}: oV 运费freight
! @Vj&>mH$ 小费tip
ASMI tT 学费tuition
o](O RS$~ 价格，代价charge
I
Gb'ii=A -g C%*S5& 制造费用 Manufacturing overhead
j!Ys/ D 材料费 Materials
`LIlR8&@aX 管理人员工资 Executive Salaries
jL5O{R[
x: 奖金 Wages
<?8cVLW} O 退职金 Retirement allowance
2++$ Ql/ 补贴 Bonus
_f "I%QTL 外保劳务费 Outsourcing fee
v [x 5 @$ 福利费 Employee benefits/welfare
X3gYe-2 会议费 Coferemce
>tL" 8@z9 加班餐费 Special duties
L7(.dO 0C 市内交通费 Business traveling
#\Q)7pgi. 通讯费 Correspondence
jamai8 电话费 Correspondence
#&S<{ 75A 水电取暖费 Water and Steam
Ssa /;O2 税费 Taxes and dues
n
Zx^ej \ 租赁费 Rent
.g}Y!
l 管理费 Maintenance
+U<Ae^V 车辆维护费 Vehicles maintenance
o 0b\
<} 油料费 Vehicles maintenance
ci ( BP nQ 培训费 Education and training
l{ fL~O 接待费 Entertainment
b^8"EBo 图书、印刷费 Books and printing
B1i'Mzm-4 运费 Transpotation
5y0LkuRR: 保险费 Insurance premium
6w{""K.{ 支付手续费 Commission
\4 t;{_ 杂费 Sundry charges
)0;O<G] d 折旧费 Depreciation expense
1_}k)(n 机物料消耗 Article of consumption
Mwj7*pxUh 劳动保护费 Labor protection fees
5=8_Le 总监Director
l~kxK.Ru 总会计师 Finance Controller
+`m0i1uI3 高级 Senior 如高级经理为 Senior Manager
zn* i 营业费用 Operating expenses
Pm2 4;' 代销手续费 Consignment commission charge
hE2{m{^A 运杂费 Transpotation
}zeKf/?' 保险费 Insurance premium
G
jrN1+9= 展览费 Exhibition fees
X)9|ZF2` 广告费 Advertising fees
dwzk+@]8 管理费用 Adminisstrative expenses
2V+[:>F 职工工资 Staff Salaries
2PSv3?". 修理费 Repair charge
F2 0%r 0
低值易耗摊销 Article of consumption
,Qe`(vU*s 办公费 Office allowance
e=u}J%| 差旅费 Travelling expense
FW<YN; 工会经费 Labour union expenditure
2b#> ~ 研究与开发费 Research and development expense
ooYs0/,{ 福利费 Employee benefits/welfare
9 & Od7Cn
职工教育经费 Personnel education
m A
3yM# 待业保险费 Unemployment insurance
a9nXh6 劳动保险费 Labour insurance
d
k|X&)xTJ 医疗保险费 Medical insurance
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/Iw]!lK2 会议费 Coferemce
xoE,3Sn 聘请中介机构费 Intermediary organs
JlH5 <:#PN 咨询费 Consult fees
-f(< 2i 诉讼费 Legal cost
1
7hXg"B 业务招待费 Business entertainment
]b&qC
( 技术转让费 Technology transfer fees
GlXzH1wZ 矿产资源补偿费 Mineral resources compensation fees
+G
!;:o 排污费 Pollution discharge fees
8ax3"G 房产税 Housing property tax
:OY7y`hRG 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
sE(mK<{pk 土地使用税 Tenure tax
FC YZ9L5uF 印花税 Stamp tax
$4TawFf"nc 财务费用 Finance charge
C1~ Ro9si 利息支出 Interest exchange
TUO#6 汇兑损失 Foreign exchange loss
!r0 z3^*N 各项手续费 Charge for trouble
v# KE"m 各项专门借款费用 Special-borrowing cost
3+ %L[fW`/ ga91#NWgK 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 C? b_E
