ZL1[Khr,s 1、部门的称谓
lD
!^MqK xQaN\):^8 市场部Marketing
'Ur$
jW 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）
5<ery~q 客户服务 Customer Service ，例如客服员叫CSR，R for representative
s\>$ K%!H? 人事部 Human Resource
\n:' >:0X! 行政部 Admin.
"hs`Y4U
财务部 Finance & Accounting
J,+|
Fb 产品供应 Product Supply，例如产品调度员叫 P S Planner
']}ZI 8 (zgXhx_!D 2、人员的称谓
7z F29gC 助理 Assistant
70|Cn(p_ 秘书 secretary
bX5>qqB] 前台接待小姐 Receptionist
V /762&2 X 文员 clerk ，如
会计文员为Accounting Clerk
SB eb}LZ 主任 supervisor
_Y}(v( (; 经理 Manager
]_F%{ 8| 总经理 GM，General Manager
EkjO4=~UC 入场费admission
zy+| ) ^E 运费freight
+ s1mm c 小费tip
=<a`G3SY! 学费tuition
3}LTE
sdM 价格，代价charge
Bv!j.$0d{ g -Z>1V 制造费用 Manufacturing overhead
bnUd !/; 材料费 Materials
?L{[84GSO 管理人员工资 Executive Salaries
~{U~9v^v ( 奖金 Wages
C4Bh
#C 退职金 Retirement allowance
ic?6 p 补贴 Bonus
t[iE > 外保劳务费 Outsourcing fee
>, 32~C 福利费 Employee benefits/welfare
"{L%5:H@ 会议费 Coferemce
m:Z=: -x 加班餐费 Special duties
p0'A\@| 市内交通费 Business traveling
XP6R$0yN 通讯费 Correspondence
-b r/ 电话费 Correspondence
[T~O%ly7x& 水电取暖费 Water and Steam
b_\aSEaTT 税费 Taxes and dues
hD # Yz< 租赁费 Rent
Tv~<W4 管理费 Maintenance
0gfa7+Y 车辆维护费 Vehicles maintenance
F/& Z1G. 油料费 Vehicles maintenance
EvQN (_ 培训费 Education and training
J%3 S3C2*m 接待费 Entertainment
%2
bZeZ 图书、印刷费 Books and printing
N<T i[Q]G 运费 Transpotation
N`8?bU7a}" 保险费 Insurance premium
m{g
t(n 支付手续费 Commission
}|{yd03 + 杂费 Sundry charges
8Ay#6o 折旧费 Depreciation expense
(#LV*&K%IC 机物料消耗 Article of consumption
GfL}f9 劳动保护费 Labor protection fees
H:y
.7 总监Director
j D$
T 总会计师 Finance Controller
[
ecYpE< 高级 Senior 如高级经理为 Senior Manager
" 0K5
/9 营业费用 Operating expenses
$*L@ y m 代销手续费 Consignment commission charge
Yz \z
Qj 运杂费 Transpotation
,R ]]]7)+ 保险费 Insurance premium
|UBR8 展览费 Exhibition fees
'1^\^)
&q 广告费 Advertising fees
V:F)m! 管理费用 Adminisstrative expenses
~\:+y 职工工资 Staff Salaries
)uZ<?bkQ 修理费 Repair charge
T~=NY, n 低值易耗摊销 Article of consumption
"2N3L8?k 办公费 Office allowance
JU/K\S2%, 差旅费 Travelling expense
;:8_H0X'K 工会经费 Labour union expenditure
> L?/Ph %d 研究与开发费 Research and development expense
/|`;|0/2 福利费 Employee benefits/welfare
1MX:^L!f8 职工教育经费 Personnel education
%+Mi~k*A' 待业保险费 Unemployment insurance
_"## p 劳动保险费 Labour insurance
)M mMs"Um 医疗保险费 Medical insurance
:}o0Eb 会议费 Coferemce
"xdXHuX 聘请中介机构费 Intermediary organs
o @~XX@5l 咨询费 Consult fees
qW $IpuK 诉讼费 Legal cost
s)]i0+! 业务招待费 Business entertainment
l3b$b% 0' 技术转让费 Technology transfer fees
y<8)mw 矿产资源补偿费 Mineral resources compensation fees
^HX={(ddK 排污费 Pollution discharge fees
Pm%ZzU 房产税 Housing property tax
< ;SQ1^N 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
M+
8!#n 土地使用税 Tenure tax
Yf7n0Etd, 印花税 Stamp tax
Xv9kJ 财务费用 Finance charge
2AzF@Pi^z 利息支出 Interest exchange
`f8{ ^Rau 汇兑损失 Foreign exchange loss
)=[K$>0k 各项手续费 Charge for trouble
r-H~MisL 各项专门借款费用 Special-borrowing cost
DIkD6n?V ZQ sE07 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ('OPW&fRG
