Yv" -_ 1、部门的称谓
m+3 ]RIr&A U.c~l,5%" 市场部Marketing
U92?e}=] 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）
G dv{SCV 客户服务 Customer Service ，例如客服员叫CSR，R for representative
qdxDR
2]U 人事部 Human Resource
oH1]-Nl$ 行政部 Admin.
JlE b 财务部 Finance & Accounting
@<z#a9 产品供应 Product Supply，例如产品调度员叫 P S Planner
N**" u"CX PBb'`PV 2、人员的称谓
ofuQ`g1hb 助理 Assistant
)F m'i&F_ 秘书 secretary
d=/a{lP\ 前台接待小姐 Receptionist
CO{AC~ 文员 clerk ，如
会计文员为Accounting Clerk
1?{w~cF} 主任 supervisor
V
PI_pK 经理 Manager
O5dBI_ 总经理 GM，General Manager
%h}3}p
#4 入场费admission
V"5LNtf 运费freight
T1
M>N
小费tip
Y0g6 zHk7 学费tuition
j1K?QH=e#{ 价格，代价charge
D)bR-a_^ Oee>d < 制造费用 Manufacturing overhead
YzYj/,?r 材料费 Materials
Z
4{~ 管理人员工资 Executive Salaries
v<E_n;@9k 奖金 Wages
'J: xTp 退职金 Retirement allowance
[-h=L
Jf# 补贴 Bonus
qhOV>j,d 外保劳务费 Outsourcing fee
=|qYaXjT$ 福利费 Employee benefits/welfare
[t"#4[ 会议费 Coferemce
]]/p.#oD, 加班餐费 Special duties
b ix}#M 市内交通费 Business traveling
)]{& 通讯费 Correspondence
4_w{~ 电话费 Correspondence
9` G}GU]@} 水电取暖费 Water and Steam
79Q>t%rD[ 税费 Taxes and dues
Vm%0436wOY 租赁费 Rent
crU]P $a 管理费 Maintenance
DHh30b$c 车辆维护费 Vehicles maintenance
A2"$B\j1 油料费 Vehicles maintenance
Gt;U9 k|i 培训费 Education and training
8g6G},Y0 接待费 Entertainment
~}ba2dU8 图书、印刷费 Books and printing
4n/CS AT1 运费 Transpotation
XT\Q "=FD 保险费 Insurance premium
>qci $ 支付手续费 Commission
54%h)dLDy 杂费 Sundry charges
..yLtqos 折旧费 Depreciation expense
?Bsc;:KF 机物料消耗 Article of consumption
0ae}!
LO 劳动保护费 Labor protection fees
*.zC 9Y, 总监Director
Q*]y=Za
#: 总会计师 Finance Controller
s3oQ( wC % 高级 Senior 如高级经理为 Senior Manager
E7j9A` 营业费用 Operating expenses
Rs53R$PIR 代销手续费 Consignment commission charge
XZ_vbYTj
运杂费 Transpotation
bf$4Z: Y 保险费 Insurance premium
5Cl;
h^R|m 展览费 Exhibition fees
-](3iPy} 广告费 Advertising fees
#
& & 管理费用 Adminisstrative expenses
d5 U +]g 职工工资 Staff Salaries
OB\j
q!" 修理费 Repair charge
? #
VkzT 低值易耗摊销 Article of consumption
e* p Ylm 办公费 Office allowance
pF ' M 差旅费 Travelling expense
\-RVPa8k 工会经费 Labour union expenditure
Cm[^+.=I 研究与开发费 Research and development expense
qh/}/Sl ; 福利费 Employee benefits/welfare
v9l| MI15V 职工教育经费 Personnel education
(zhi/>su
G 待业保险费 Unemployment insurance
]L9$JTGF`w 劳动保险费 Labour insurance
Uf<IXx&; 医疗保险费 Medical insurance
H(ds
会议费 Coferemce
mW_ N-z 聘请中介机构费 Intermediary organs
@1+({u#B 咨询费 Consult fees
.{66q#. 诉讼费 Legal cost
,B$m8wlI| 业务招待费 Business entertainment
8aa`0X/6 技术转让费 Technology transfer fees
XV:icY 矿产资源补偿费 Mineral resources compensation fees
@ M8vP H 排污费 Pollution discharge fees
dS~#Lzm 房产税 Housing property tax
xJF}6yPm@ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Ap9 %5:] 土地使用税 Tenure tax
Oh/2$72 印花税 Stamp tax
dnstm@0k 财务费用 Finance charge
Bey|f/
< 利息支出 Interest exchange
p
$zj2W+sN 汇兑损失 Foreign exchange loss
aDVBi: _ 各项手续费 Charge for trouble
[qQ~ \] 各项专门借款费用 Special-borrowing cost
kac]Rh8vO +< \.z* 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 FAF+
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