w!"L\QT 1、部门的称谓
9InP2u\&: 0 SSdp< 市场部Marketing
<
;Hb7p3N 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）
7z$Z=cs 客户服务 Customer Service ，例如客服员叫CSR，R for representative
~Y/A]N86, 人事部 Human Resource
OV]xo8a; 行政部 Admin.
RU ~na/3 财务部 Finance & Accounting
K+`GVmD 产品供应 Product Supply，例如产品调度员叫 P S Planner
,LA'^I? hH`x*:Qja 2、人员的称谓
Vw I 助理 Assistant
6R bDc * 秘书 secretary
D;!sH?J@ + 前台接待小姐 Receptionist
v8-My1toV 文员 clerk ，如
会计文员为Accounting Clerk
ya &=U oI 主任 supervisor
|<c9ZS+ 经理 Manager
0ZjT.Ep 总经理 GM，General Manager
G0 EXgq8 入场费admission
G^ GIHd
o 运费freight
@4;'>yr(
小费tip
I#MPJ@*WT 学费tuition
dT0W8oL 价格，代价charge
9Q1%+zjjMq %AO6 = 制造费用 Manufacturing overhead
"zcAYg^U 材料费 Materials
5}G_2<G 管理人员工资 Executive Salaries
&`qYe)1Eo 奖金 Wages
Z+ k) N 退职金 Retirement allowance
kx(beaf 补贴 Bonus
fJ/INL 外保劳务费 Outsourcing fee
E.*hY+kGZ
福利费 Employee benefits/welfare
lW c[Q1 会议费 Coferemce
PaSwfjOnqr 加班餐费 Special duties
G Uu8 N 市内交通费 Business traveling
QKP
#wR
通讯费 Correspondence
}K) A jZ 电话费 Correspondence
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Lcr) 水电取暖费 Water and Steam
:Hq%y/ 税费 Taxes and dues
c6F?#@? 租赁费 Rent
C)U4Fr ?E: 管理费 Maintenance
~S('\h)1 车辆维护费 Vehicles maintenance
1R}9k)JQ 油料费 Vehicles maintenance
wx
Hd^b 培训费 Education and training
m
^oG9&" ; 接待费 Entertainment
h> bj G 图书、印刷费 Books and printing
a>vxox) % 运费 Transpotation
4vL\t
uoz 保险费 Insurance premium
IrZjlnht 支付手续费 Commission
= -o P,$k 杂费 Sundry charges
dlo`](5m 折旧费 Depreciation expense
1?QVt fwY 机物料消耗 Article of consumption
3YLK?X8 劳动保护费 Labor protection fees
qK$O /g, 总监Director
O h
e^{: 总会计师 Finance Controller
"S#$:92 高级 Senior 如高级经理为 Senior Manager
cy@oAoBq 营业费用 Operating expenses
fa]8v
6 代销手续费 Consignment commission charge
bDDP:INm. 运杂费 Transpotation
R>"pJbS;L 保险费 Insurance premium
J ?{sTj"KB 展览费 Exhibition fees
iY`[d
sT 广告费 Advertising fees
Q.$/I+&j 管理费用 Adminisstrative expenses
+ On2R&m 职工工资 Staff Salaries
p Imq< Z 修理费 Repair charge
r4u ,I<ZbH 低值易耗摊销 Article of consumption
qf K
gNZ 办公费 Office allowance
Uh
vy 2}w 差旅费 Travelling expense
Srw`vql{( 工会经费 Labour union expenditure
rWWp P< 研究与开发费 Research and development expense
2. nT k 福利费 Employee benefits/welfare
AM?Zh M 职工教育经费 Personnel education
T ^e
D 待业保险费 Unemployment insurance
{KSLB8gtL 劳动保险费 Labour insurance
Pj q9BK9p 医疗保险费 Medical insurance
@B0fRG y 会议费 Coferemce
vV"YgN: 聘请中介机构费 Intermediary organs
+9LzDH 咨询费 Consult fees
<>KQ8:
诉讼费 Legal cost
BT(eU*m- 业务招待费 Business entertainment
[.l,#-vp 技术转让费 Technology transfer fees
J_+2]X7n 矿产资源补偿费 Mineral resources compensation fees
,& ,XcbJ 排污费 Pollution discharge fees
ug}u>vQ> 房产税 Housing property tax
Zah<e6L 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
\gT({XU? 土地使用税 Tenure tax
nd\$Y 印花税 Stamp tax
t(UBs-t 财务费用 Finance charge
yuq o ^i 利息支出 Interest exchange
"uZ^zV`" 汇兑损失 Foreign exchange loss
_$A ? 各项手续费 Charge for trouble
r+Sv(KS4i^ 各项专门借款费用 Special-borrowing cost
7&etnQJ{ &9gI?b8 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 d?5oJ'JU
