9'nM$ a 1、部门的称谓
$;7,T~{ tljZE ) 市场部Marketing
+yYxHIOZ( 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）
H @ Yj 客户服务 Customer Service ，例如客服员叫CSR，R for representative
vP6NIcWC3 人事部 Human Resource
#gn{X!;-; 行政部 Admin.
= h5&:?X 财务部 Finance & Accounting
e.-+zkQ8EI 产品供应 Product Supply，例如产品调度员叫 P S Planner
&O8vI ,M r9MS,KG8 2、人员的称谓
DwSB(O#X 助理 Assistant
@uA=v />+ 秘书 secretary
>=Bl/0YH 前台接待小姐 Receptionist
! |4fww 文员 clerk ，如
会计文员为Accounting Clerk
BNi6I\wa 主任 supervisor
_G3L+St 经理 Manager
K /WnK:LU 总经理 GM，General Manager
o]T-7Gs4p 入场费admission
%G6Q+LMwm 运费freight
Ao?y2 [sE 小费tip
~-2%^ovB
学费tuition
T:FaD V{ 价格，代价charge
g
Va;! S
$j"'K 制造费用 Manufacturing overhead
qZQB"Q.* 材料费 Materials
?e=3G4N 管理人员工资 Executive Salaries
Yr!@p Hy 奖金 Wages
Ln-UN$2~F 退职金 Retirement allowance
*<HA])D, 补贴 Bonus
h k*@<ff 外保劳务费 Outsourcing fee
- Cn x!g} 福利费 Employee benefits/welfare
C2e.RTxc
会议费 Coferemce
%u=b_4K"j 加班餐费 Special duties
#*;G8yV 市内交通费 Business traveling
#su R[K*S 通讯费 Correspondence
X|&v]mJ 电话费 Correspondence
0G;
b+ 水电取暖费 Water and Steam
! 2=m
|, 税费 Taxes and dues
=;L44.
,g 租赁费 Rent
B`<a ~V 管理费 Maintenance
N[=c|frho 车辆维护费 Vehicles maintenance
6(pa2 油料费 Vehicles maintenance
]g] ]\hS 培训费 Education and training
idzc4jR6BT 接待费 Entertainment
hqDnm
zG 图书、印刷费 Books and printing
4 H9 mKR 运费 Transpotation
f]sc[_n] 保险费 Insurance premium
D( \c?X" 支付手续费 Commission
w;b;rHAZ\ 杂费 Sundry charges
6Pp3*O`/V 折旧费 Depreciation expense
J;DTh ]z?: 机物料消耗 Article of consumption
]0o_-
NI 劳动保护费 Labor protection fees
F_I.=zQr 总监Director
V$Zl]f$S 总会计师 Finance Controller
:DG7Z 高级 Senior 如高级经理为 Senior Manager
>,6%Y3 营业费用 Operating expenses
<D`VFSEJ 代销手续费 Consignment commission charge
]mR!-Fqj 运杂费 Transpotation
uqHI /4 保险费 Insurance premium
9Zj9 e 展览费 Exhibition fees
> I>=/i^ 广告费 Advertising fees
Ir6(EIwx0 管理费用 Adminisstrative expenses
v
qhu%ZyP 职工工资 Staff Salaries
<Z
j>} 修理费 Repair charge
STjk<DP( 低值易耗摊销 Article of consumption
/{R>o0oW 办公费 Office allowance
{
Gvv^.H 7 差旅费 Travelling expense
i'YM9* yN 工会经费 Labour union expenditure
d y. U; 研究与开发费 Research and development expense
2{|mL`$04< 福利费 Employee benefits/welfare
T9NTL\; 职工教育经费 Personnel education
itmFZZh 待业保险费 Unemployment insurance
_{2/ QP} 劳动保险费 Labour insurance
^k2g60] 医疗保险费 Medical insurance
jPIOB EIG 会议费 Coferemce
tk\) ]kj 聘请中介机构费 Intermediary organs
"1wjh=@z 咨询费 Consult fees
Ba}<X;B } 诉讼费 Legal cost
Gd Vrl[ 业务招待费 Business entertainment
myOdf'= 技术转让费 Technology transfer fees
yPoa04!{= 矿产资源补偿费 Mineral resources compensation fees
Mi<l ;ZP 排污费 Pollution discharge fees
$DeVXW 房产税 Housing property tax
R ~? 9 + 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
VQ7A"&hh 土地使用税 Tenure tax
?_`X8 Ok 印花税 Stamp tax
QB5,Vfoux 财务费用 Finance charge
P,<pG[^K 利息支出 Interest exchange
: h8-y&; 汇兑损失 Foreign exchange loss
'/F%
ff 各项手续费 Charge for trouble
ne|N!!Dmk 各项专门借款费用 Special-borrowing cost
KY+BXGW* >@0U B@ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 A
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