^`>Ysc(@& 1、部门的称谓
a4a[pX,5 pXT$Y8M 市场部Marketing
xZ'` _x9l 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
NX{-D}1X= 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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Tk#&Ux {ZJ 行政部 Admin.
C"` 'Re5) 财务部 Finance & Accounting
KlqJ EtO_ 产品供应 Product Supply，例如产品调度员叫 P S Planner
7E75s)KH UVBw;V 2、人员的称谓
}zS&H-8K 助理 Assistant
xc]C# q 秘书 secretary
??%T 前台接待小姐 Receptionist
pffw5 Tc 文员 clerk ，如
会计文员为Accounting Clerk
:Ye#NPOI 主任 supervisor
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经理 Manager
#2vG_B<M) 总经理 GM，General Manager
) Q 入场费admission
>
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>A(?P n{|a 小费tip
gS< {ekN 学费tuition
R
EH&kcn 价格，代价charge
y:[VRLo o` 1V 制造费用 Manufacturing overhead
O7 '^*"S 材料费 Materials
gZ >orZL' 管理人员工资 Executive Salaries
M>H^<N}'A 奖金 Wages
~CdseSo 9 退职金 Retirement allowance
; 7v7V 补贴 Bonus
>5vl{{,$K 外保劳务费 Outsourcing fee
J'^$|/Q 福利费 Employee benefits/welfare
Y./}z
CT 会议费 Coferemce
rR G\:<a 加班餐费 Special duties
"T1#*"{j 市内交通费 Business traveling
N9h@1'> 通讯费 Correspondence
6p]R)K>wS 电话费 Correspondence
@?cXa: tX 水电取暖费 Water and Steam
t5
v)6| 税费 Taxes and dues
"JLhOTPaHf 租赁费 Rent
mhkAI@)> 管理费 Maintenance
>iWf7-: 车辆维护费 Vehicles maintenance
ABe^]HlH 油料费 Vehicles maintenance
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/ 培训费 Education and training
*7fPp8k+Z; 接待费 Entertainment
sS2E8Z2 图书、印刷费 Books and printing
i[^lJ)[>N 运费 Transpotation
v oS"X
保险费 Insurance premium
LU7)F,ok 支付手续费 Commission
r<N*N,~ 杂费 Sundry charges
[ .uaO 折旧费 Depreciation expense
>MY.Fr#.m 机物料消耗 Article of consumption
+5|nCp6||j 劳动保护费 Labor protection fees
J6Nw- qF 总监Director
(Tb0PzA 总会计师 Finance Controller
@,`=~_J 高级 Senior 如高级经理为 Senior Manager
q/-j`'A_pb 营业费用 Operating expenses
]3u'Qv}o 代销手续费 Consignment commission charge
yBh"qnOT 运杂费 Transpotation
'nt,+`.y6 保险费 Insurance premium
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展览费 Exhibition fees
?q }wl\"8 广告费 Advertising fees
`+;oo B 管理费用 Adminisstrative expenses
=usDI<3r 职工工资 Staff Salaries
-mw \?\2{ 修理费 Repair charge
m$qC
8z] 低值易耗摊销 Article of consumption
G ZVl384@ 办公费 Office allowance
X0QS/ S-+ 差旅费 Travelling expense
E!l1a5qB 工会经费 Labour union expenditure
P R6uw 研究与开发费 Research and development expense
IX?%H!i 福利费 Employee benefits/welfare
}V,M0b> 职工教育经费 Personnel education
wggHUr(g, 待业保险费 Unemployment insurance
$<mL2$.L~ 劳动保险费 Labour insurance
!T Z/PqcE 医疗保险费 Medical insurance
wO)KQ~ yX 会议费 Coferemce
#R4KBXN
聘请中介机构费 Intermediary organs
0BE^qe 咨询费 Consult fees
:I(gz~u6 诉讼费 Legal cost
Z M, ^R?e 业务招待费 Business entertainment
2e@\6l,!^ 技术转让费 Technology transfer fees
tg3JU\ 矿产资源补偿费 Mineral resources compensation fees
^uEl QI 排污费 Pollution discharge fees
u CS 房产税 Housing property tax
u3b rb'Y+ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Q & Ahr 土地使用税 Tenure tax
V46[whL%r 印花税 Stamp tax
nqJV1 h 财务费用 Finance charge
=U`c
}dhS 利息支出 Interest exchange
\ySc uT 汇兑损失 Foreign exchange loss
R3 `W#` 各项手续费 Charge for trouble
+%9Y7qol 各项专门借款费用 Special-borrowing cost
< r3n?w8 4!%LD(jB`B 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 =PM#eu
