&l/2[>D %4 1、部门的称谓
~*79rDs{ C-V,3}= *2 市场部Marketing
:54ik,l 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）
^yb3L1y 客户服务 Customer Service ，例如客服员叫CSR，R for representative
.! /DM-C 人事部 Human Resource
wzwEYZN(q 行政部 Admin.
gp`$/ ci 财务部 Finance & Accounting
h.l^f>, / 产品供应 Product Supply，例如产品调度员叫 P S Planner
'-N `u$3Y iV58 m 2、人员的称谓
04D>h0yFf 助理 Assistant
8 iGS=M 秘书 secretary
wDVKp
[' 前台接待小姐 Receptionist
.D!0$W mOZ 文员 clerk ，如
会计文员为Accounting Clerk
Ej~ vp2 主任 supervisor
jAie[5 经理 Manager
~k^rI jR 总经理 GM，General Manager
V|gW%Z,j 入场费admission
%@k@tD6 运费freight
]bLI!2Kr 小费tip
HI sIW%B 学费tuition
p.A_,iE 价格，代价charge
3LN+gXmU Ye% e! 制造费用 Manufacturing overhead
U*!q@g_ 材料费 Materials
M Kf|(6;~ 管理人员工资 Executive Salaries
^~9fQJNs 奖金 Wages
%IL]
W z< 退职金 Retirement allowance
@a$_F3W 补贴 Bonus
kVz9}Xp" 外保劳务费 Outsourcing fee
d uFVh8 福利费 Employee benefits/welfare
[%
\>FT[ 会议费 Coferemce
I$7|?8 加班餐费 Special duties
[
R 市内交通费 Business traveling
,h,OUo]LIY 通讯费 Correspondence
<`rmQ`(}s 电话费 Correspondence
2[
=
=
水电取暖费 Water and Steam
c%+/TO 税费 Taxes and dues
C~-x637/ 租赁费 Rent
M(8dKj1+ 管理费 Maintenance
gB|>[6 车辆维护费 Vehicles maintenance
6B`XHdCq 油料费 Vehicles maintenance
v3O+ ;4 培训费 Education and training
@+Y ql 接待费 Entertainment
17P 5D r& 图书、印刷费 Books and printing
.8e]-^Z 运费 Transpotation
?1w{lz(P 保险费 Insurance premium
v=5H,4UMA 支付手续费 Commission
K)b@,/ 5 杂费 Sundry charges
\A7{kI 折旧费 Depreciation expense
M$_E:u&D 机物料消耗 Article of consumption
0,~||H{ 劳动保护费 Labor protection fees
J>Pc@,y 总监Director
nilis-Bk_ 总会计师 Finance Controller
uP Czs$R 高级 Senior 如高级经理为 Senior Manager
6 $/Z.8 营业费用 Operating expenses
#O 2g]YH 代销手续费 Consignment commission charge
yX 9 .yq 运杂费 Transpotation
?#s9@R1 保险费 Insurance premium
zUq ^ 展览费 Exhibition fees
;>
hRj! 广告费 Advertising fees
@=_4i &]$ 管理费用 Adminisstrative expenses
!]f8
0z 职工工资 Staff Salaries
&s6;2G&L$ 修理费 Repair charge
abM B- 低值易耗摊销 Article of consumption
+pUG6.j% 办公费 Office allowance
` ]~1pc 差旅费 Travelling expense
4 .Kl/b ; 工会经费 Labour union expenditure
?vt#M^Q
研究与开发费 Research and development expense
^ AhV1rBB 福利费 Employee benefits/welfare
_E %!5u 职工教育经费 Personnel education
Ic2Q<V}oq 待业保险费 Unemployment insurance
yz}ik^T 劳动保险费 Labour insurance
^_\S)P2c 医疗保险费 Medical insurance
uA-1VwW+N 会议费 Coferemce
f$>KTb({B 聘请中介机构费 Intermediary organs
5
w-Pq& q 咨询费 Consult fees
ej 91)3AO 诉讼费 Legal cost
s qXwDy+. 业务招待费 Business entertainment
'/="bSF 技术转让费 Technology transfer fees
n (uzqd 矿产资源补偿费 Mineral resources compensation fees
)J^5?A 排污费 Pollution discharge fees
cMs8D
房产税 Housing property tax
A_e&#O 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
\LG0 土地使用税 Tenure tax
lA{JpH_Y8s 印花税 Stamp tax
N F "|*S
财务费用 Finance charge
1.0:
利息支出 Interest exchange
8Z |A'M 汇兑损失 Foreign exchange loss
&x?m5%^l 各项手续费 Charge for trouble
s(Y2]X4
( 各项专门借款费用 Special-borrowing cost
CdZ. T/x v6U Gr4 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Q~R% |Q{&
