> Dr(%z6CN 1、部门的称谓
X"r)zCP+t 0Xh_.PF 市场部Marketing
~%/Rc` 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）
(4R(5t 客户服务 Customer Service ，例如客服员叫CSR，R for representative
^)gyKl:E' 人事部 Human Resource
E:pk'G0bZ 行政部 Admin.
a P
财务部 Finance & Accounting
8J(j}</>a 产品供应 Product Supply，例如产品调度员叫 P S Planner
:uo1QavO@, tf~B,? 2、人员的称谓
kKSGC?d 助理 Assistant
QE(.w
dHP 秘书 secretary
lWId
0eNS 前台接待小姐 Receptionist
C.92FiC 文员 clerk ，如
会计文员为Accounting Clerk
s h$-}1 ; 主任 supervisor
`3rwqcxA 经理 Manager
K 4!-%d$ 总经理 GM，General Manager
;9T}h2^` B 入场费admission
$~G,T
g 运费freight
I$xZV?d. 小费tip
pD$4nH4KST 学费tuition
neI7VbH4 价格，代价charge
/YvXyi>^"% NZq-%bE 制造费用 Manufacturing overhead
Pq om i!1 材料费 Materials
^Q s}2%
管理人员工资 Executive Salaries
:x\[ aG9 奖金 Wages
>q:%?mi 退职金 Retirement allowance
dM
-cQo: 补贴 Bonus
|
;tH?E 外保劳务费 Outsourcing fee
!uEEuD# 福利费 Employee benefits/welfare
l' +3
6 会议费 Coferemce
[MTd<@ 加班餐费 Special duties
lhN@ ,q 市内交通费 Business traveling
!2LX+*; 通讯费 Correspondence
:X;G]B
. 电话费 Correspondence
Q Q3<)i 水电取暖费 Water and Steam
8v"rM
>[ 税费 Taxes and dues
dE7x
SI 租赁费 Rent
t/i I!} 管理费 Maintenance
)5Khl"6!z 车辆维护费 Vehicles maintenance
[A-_?#cZ 油料费 Vehicles maintenance
X8|H5Y: 培训费 Education and training
FQ< -Wc 接待费 Entertainment
h:%,>I%{ 图书、印刷费 Books and printing
y7,fFUKl 运费 Transpotation
t}q
e_c 保险费 Insurance premium
+vh|m5"7I7 支付手续费 Commission
i
9)
G t 杂费 Sundry charges
QHk\ Z 折旧费 Depreciation expense
F(G..XJQ 机物料消耗 Article of consumption
4 mX( .6 劳动保护费 Labor protection fees
a('0l2e<u9 总监Director
*d 1Bp R% 总会计师 Finance Controller
;'"'|} xn 高级 Senior 如高级经理为 Senior Manager
\H] |5fp* 营业费用 Operating expenses
gmL~n7m:K 代销手续费 Consignment commission charge
. <hHK| HF 运杂费 Transpotation
Q]k< Y 保险费 Insurance premium
t%=7v)IOE 展览费 Exhibition fees
,MY7h 8V/ 广告费 Advertising fees
zKQ<Zr 管理费用 Adminisstrative expenses
MKHnA|uQ]( 职工工资 Staff Salaries
!m@cTB7i
修理费 Repair charge
)(}[ S:` 低值易耗摊销 Article of consumption
/
G||_Hc 办公费 Office allowance
-/Q5?0z 差旅费 Travelling expense
X{-4w([ 工会经费 Labour union expenditure
5
D|#l*V 研究与开发费 Research and development expense
C(N' =-;Kl 福利费 Employee benefits/welfare
0@ `]m 职工教育经费 Personnel education
Q"QRF5Ue 待业保险费 Unemployment insurance
.a %6A#<X 劳动保险费 Labour insurance
e=s
c$1|4= 医疗保险费 Medical insurance
VeA@HC `?" 会议费 Coferemce
@ st>#]i4 聘请中介机构费 Intermediary organs
BhJ>G% 咨询费 Consult fees
E)v~kC}7. 诉讼费 Legal cost
RHF"$6EAFG 业务招待费 Business entertainment
|9E:S 技术转让费 Technology transfer fees
b fxE}> 矿产资源补偿费 Mineral resources compensation fees
Y 6a`{' 排污费 Pollution discharge fees
x5lVb$!G 房产税 Housing property tax
xWLvx'8W 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
F @
PPhzZ 土地使用税 Tenure tax
NQ dwj >_a 印花税 Stamp tax
e D>b|U=/ 财务费用 Finance charge
VI!
\+A 利息支出 Interest exchange
3lUVD NbZ 汇兑损失 Foreign exchange loss
PQH z tS" 各项手续费 Charge for trouble
>q}3#TvP@ 各项专门借款费用 Special-borrowing cost
*6s_7{; 2q?/aw ;Z 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 S^QEc tXU
