,75) 1、部门的称谓
|tXA$}"L8 wxN)d B 市场部Marketing
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销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
tbrU>KCBD 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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| 人事部 Human Resource
U82a]i0 行政部 Admin.
mHD_cgKN 财务部 Finance & Accounting
tC[ZWL 产品供应 Product Supply，例如产品调度员叫 P S Planner
oXPA<ef o % rBz A< 2、人员的称谓
V<ESj K8 助理 Assistant
t,/ G 秘书 secretary
C ]^
Ep 前台接待小姐 Receptionist
AtT7~cVe 文员 clerk ，如
会计文员为Accounting Clerk
Vl^(K_`( 主任 supervisor
ST KL 经理 Manager
0K!3Ny9( 总经理 GM，General Manager
ycA<l" 入场费admission
5
Qgu:)} 运费freight
5_yQI D%Sq 小费tip
P.~UU S 学费tuition
s!6lZ mPM 价格，代价charge
^FCXcn9 q'3{M]Tk 制造费用 Manufacturing overhead
d^=BXC oC 材料费 Materials
RTtKf i} 管理人员工资 Executive Salaries
C6+ 5G-Z 奖金 Wages
YAi-eL67l 退职金 Retirement allowance
_3IT3mb2n 补贴 Bonus
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外保劳务费 Outsourcing fee
4.A^5J'W 福利费 Employee benefits/welfare
5Cf !NNV 会议费 Coferemce
sz7*x{E 加班餐费 Special duties
X><C#G 市内交通费 Business traveling
0 KA*6]h t 通讯费 Correspondence
s 6Wp"V( 电话费 Correspondence
r&=ulg 水电取暖费 Water and Steam
\PX4>/d@y 税费 Taxes and dues
q(sTKT[V 租赁费 Rent
,05PYBc3 管理费 Maintenance
%G?@Hye3 车辆维护费 Vehicles maintenance
j?T 'N:Qd 油料费 Vehicles maintenance
c [@_t.% ) 培训费 Education and training
kBUkE- ~ 接待费 Entertainment
!Vpi1N\ 图书、印刷费 Books and printing
]:%DDlRb 运费 Transpotation
B4s$| i{D 保险费 Insurance premium
EEe$A?a; 支付手续费 Commission
zCs34=3 D[ 杂费 Sundry charges
bW yimr&B 折旧费 Depreciation expense
"O$bq::(]e 机物料消耗 Article of consumption
oZ{,IZ45 劳动保护费 Labor protection fees
Jb ,54uN 总监Director
fe .=Z& 总会计师 Finance Controller
kD#T _d 高级 Senior 如高级经理为 Senior Manager
Y1r$;;sH 营业费用 Operating expenses
,%!m%+K9a 代销手续费 Consignment commission charge
X G#?fr}L 运杂费 Transpotation
FgdnX2s J 保险费 Insurance premium
\p^V~fy7rU 展览费 Exhibition fees
>Eh U{@Y 广告费 Advertising fees
_z
p<en[ 管理费用 Adminisstrative expenses
T CT8O U| 职工工资 Staff Salaries
pl8b&bLzi 修理费 Repair charge
SQMl5d1d: 低值易耗摊销 Article of consumption
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办公费 Office allowance
U~
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4 *_jGw 工会经费 Labour union expenditure
~[H8R|j " 研究与开发费 Research and development expense
7i5B=y7b 福利费 Employee benefits/welfare
S5 >s& 职工教育经费 Personnel education
RO3L ZBL 待业保险费 Unemployment insurance
.AN1Yt 劳动保险费 Labour insurance
MqJTRB s% 医疗保险费 Medical insurance
^y,h0?Z 9 会议费 Coferemce
SIK:0>yK" 聘请中介机构费 Intermediary organs
b'wy{~l@ 咨询费 Consult fees
d` GN!^ 诉讼费 Legal cost
c[ 2t,+O 业务招待费 Business entertainment
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OH RZX 技术转让费 Technology transfer fees
~[=<O s 矿产资源补偿费 Mineral resources compensation fees
bvD}N<>3N 排污费 Pollution discharge fees
` wa;@p+j8 房产税 Housing property tax
[ G 9Pb) 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
qV=:2m10x 土地使用税 Tenure tax
Kp7D I0~ 印花税 Stamp tax
f y2vAwl 财务费用 Finance charge
8T+9
fh]I 利息支出 Interest exchange
y&(#C:
N 汇兑损失 Foreign exchange loss
V 7,dx@J- 各项手续费 Charge for trouble
W" =l@}I 各项专门借款费用 Special-borrowing cost
!'_7MM R*GBxJaw 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 &JX<)JEB=<
