/2cOZ1G; 1、部门的称谓
(9|K}IM: jzMGRN/67 市场部Marketing
_>64XUZ<n 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）
7}.(EZ0 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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FF!mL 人事部 Human Resource
`" Pd$jW 行政部 Admin.
&H{>7q#r 财务部 Finance & Accounting
kA`qExw% 产品供应 Product Supply，例如产品调度员叫 P S Planner
vb!KuI!:p <P - r)=^ 2、人员的称谓
*E_= 8OV 助理 Assistant
%*=FLtBjo 秘书 secretary
kICY
P y 前台接待小姐 Receptionist
Big-)7?
文员 clerk ，如
会计文员为Accounting Clerk
^o:5B%}#[ 主任 supervisor
,#Y".23G 经理 Manager
qChPT :a 总经理 GM，General Manager
9z}kkYk 入场费admission
R!CUR~F 运费freight
S/jHyJ, 小费tip
6 dMpd4"\ 学费tuition
wE 2?/wb 价格，代价charge
| 'G$}]H Qz; " b! 制造费用 Manufacturing overhead
Ml a,"~4D5 材料费 Materials
+ P.I
r 管理人员工资 Executive Salaries
!<ucw WY, 奖金 Wages
>=Veu; A 退职金 Retirement allowance
r$zXb9a|< 补贴 Bonus
]A[~2] 外保劳务费 Outsourcing fee
t-/^ O 福利费 Employee benefits/welfare
c7_b^7h1 会议费 Coferemce
GvY8O|a 加班餐费 Special duties
[MG:Ym).2` 市内交通费 Business traveling
u5[Wr : 通讯费 Correspondence
/qG?( 3 电话费 Correspondence
X3vrD{uNU 水电取暖费 Water and Steam
1|CO>)*D 税费 Taxes and dues
>EjBk nl 租赁费 Rent
[ ]NAV 管理费 Maintenance
j^M@0 o 车辆维护费 Vehicles maintenance
M:N> {_1& 油料费 Vehicles maintenance
5Jp>2d 培训费 Education and training
^m\n[<x
^ 接待费 Entertainment
O^GTPYW 图书、印刷费 Books and printing
V-57BKeDz 运费 Transpotation
Ff30 % 保险费 Insurance premium
GS@ wG 支付手续费 Commission
0vEa]ljS 杂费 Sundry charges
= n!8>8d 折旧费 Depreciation expense
8dfx _kY`/ 机物料消耗 Article of consumption
r&w>+KIt 劳动保护费 Labor protection fees
6|9fcIh]B 总监Director
}|;n[+ } 总会计师 Finance Controller
):\L#>:w 高级 Senior 如高级经理为 Senior Manager
aqlYB7 营业费用 Operating expenses
<JlKtR&nSo 代销手续费 Consignment commission charge
4 Q.70 运杂费 Transpotation
-z@}:N-uR 保险费 Insurance premium
l6RJour 展览费 Exhibition fees
(1 R, 广告费 Advertising fees
>r3Wo%F' 管理费用 Adminisstrative expenses
_IGQ<U <
z 职工工资 Staff Salaries
^H>vJT 修理费 Repair charge
e_e|t>nQ 低值易耗摊销 Article of consumption
Vs(;al' 办公费 Office allowance
I]h+24 _S 差旅费 Travelling expense
J_tJj8 工会经费 Labour union expenditure
,}<v: ! 研究与开发费 Research and development expense
}x+{=%~N 福利费 Employee benefits/welfare
L/shF}< 职工教育经费 Personnel education
/lUb9&yV 待业保险费 Unemployment insurance
!Bd2$y. 劳动保险费 Labour insurance
GlaWBF# 医疗保险费 Medical insurance
/bVI' fT 会议费 Coferemce
Jyn>:Yq( 聘请中介机构费 Intermediary organs
7G xN I 咨询费 Consult fees
][9 M_
. 诉讼费 Legal cost
I".r`$XZ 业务招待费 Business entertainment
xH0Bk<`V: 技术转让费 Technology transfer fees
{3?g8e]zr 矿产资源补偿费 Mineral resources compensation fees
IV\@GM:ait 排污费 Pollution discharge fees
mu (S 9 房产税 Housing property tax
Z#0z #M` 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
X|b~,X
%N 土地使用税 Tenure tax
jjs-[g'} 印花税 Stamp tax
_)ERi*}x8 财务费用 Finance charge
, 30&VW## 利息支出 Interest exchange
45# `R%3 汇兑损失 Foreign exchange loss
lA{Sr0f TP 各项手续费 Charge for trouble
`X Tu$+ 各项专门借款费用 Special-borrowing cost
Fw=-gb_. R+5x:mpHy 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Hkpn/,D5
