K=dG-+B~} 1、部门的称谓
T3-/+4$0v vQ{mEaH 市场部Marketing
'9AYE"7Ydk 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
|s!n7%|,7 客户服务 Customer Service ，例如客服员叫CSR，R for representative
1\5po^Oioy 人事部 Human Resource
tpP68)<ns 行政部 Admin.
't Ve#oI 财务部 Finance & Accounting
~sCdvBA 产品供应 Product Supply，例如产品调度员叫 P S Planner
=z}M (<G ZrWA ,~; 2、人员的称谓
m\K1Ex 助理 Assistant
i\{fM}~W$ 秘书 secretary
rP}0B/ 前台接待小姐 Receptionist
Ko
FWI_(b 文员 clerk ，如
会计文员为Accounting Clerk
-V||1@
| 主任 supervisor
@EH@_EwYV 经理 Manager
=8 DS~J{ 总经理 GM，General Manager
S#\Cyn2(t 入场费admission
1c$c e+n~ 运费freight
1*B'o<?P1 小费tip
H7
Pw>Ta ; 学费tuition
}`uq:y 价格，代价charge
Z'c9xvy 5 h9 + 7 6 制造费用 Manufacturing overhead
bWMb@zm 材料费 Materials
Qs_]U 管理人员工资 Executive Salaries
x |3G}[=
奖金 Wages
$X rX(l5 退职金 Retirement allowance
B)Dsen 补贴 Bonus
szy2"~hm 外保劳务费 Outsourcing fee
!GoHCe[10 福利费 Employee benefits/welfare
{)- 3g~ 会议费 Coferemce
smuQ1.b 加班餐费 Special duties
SdJk
no 市内交通费 Business traveling
O i~.z@@ 通讯费 Correspondence
37|EG 电话费 Correspondence
R78lV -};Q 水电取暖费 Water and Steam
Kuh)3/7 税费 Taxes and dues
hj3wxH.} 租赁费 Rent
,uS}wJAX 管理费 Maintenance
;7g~4Uv4} 车辆维护费 Vehicles maintenance
Aj@t*3 油料费 Vehicles maintenance
6+yA4pRSd 培训费 Education and training
\B8[UZA.& 接待费 Entertainment
n*N`].r#{= 图书、印刷费 Books and printing
Qh4Z{c@
运费 Transpotation
r7 *'s 保险费 Insurance premium
`AhTER 支付手续费 Commission
$eh>.c'&] 杂费 Sundry charges
.OD{^Kq2 折旧费 Depreciation expense
=OooTZb:x- 机物料消耗 Article of consumption
7]8apei| 劳动保护费 Labor protection fees
6/L34VH 总监Director
q] m$%> 总会计师 Finance Controller
lmB+S 高级 Senior 如高级经理为 Senior Manager
FJ O- p 营业费用 Operating expenses
BE," lX 代销手续费 Consignment commission charge
H`8}w{ ft& 运杂费 Transpotation
bcF Z ~B 保险费 Insurance premium
?rgtbiSW- 展览费 Exhibition fees
?uqPye1fc 广告费 Advertising fees
((]Sy,rdk 管理费用 Adminisstrative expenses
o,=dm@j 职工工资 Staff Salaries
DX8pd5 U 修理费 Repair charge
Q E*`#r#e 低值易耗摊销 Article of consumption
RMBPm*H 办公费 Office allowance
'E#Bz"T 差旅费 Travelling expense
^9oJuT!tu 工会经费 Labour union expenditure
qb
QH1<yS< 研究与开发费 Research and development expense
rs:a^W5t 福利费 Employee benefits/welfare
ykG^(.E 职工教育经费 Personnel education
-<aN$O 待业保险费 Unemployment insurance
.T^e8 劳动保险费 Labour insurance
LT) G"U~ 医疗保险费 Medical insurance
8=j_~&* 会议费 Coferemce
l\~F0Z/O 聘请中介机构费 Intermediary organs
xtRHb''FX 咨询费 Consult fees
*`b Au * 诉讼费 Legal cost
dL>8| 业务招待费 Business entertainment
TllIs&MCe 技术转让费 Technology transfer fees
" IC0v9 矿产资源补偿费 Mineral resources compensation fees
NEX{vZkgw 排污费 Pollution discharge fees
SFa~j)9'n 房产税 Housing property tax
M `.v/UQn 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
f#zm}+,` 土地使用税 Tenure tax
kY`L[1G$ 印花税 Stamp tax
wm
_o(Z} 财务费用 Finance charge
[V.#w|n 利息支出 Interest exchange
y4N=v{EbL 汇兑损失 Foreign exchange loss
Fs;_z9ej-u 各项手续费 Charge for trouble
+(J{~A~ 各项专门借款费用 Special-borrowing cost
G,h=5y9_J tD\%SiTg=b 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 +umV l
