lF/
Xs 1、部门的称谓
xJ/) *?@+ #
!O)-dyF 市场部Marketing
F 6yFKNK!n 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）
7_s+7x = 客户服务 Customer Service ，例如客服员叫CSR，R for representative
?o +%ckH 人事部 Human Resource
G ^d p9A 行政部 Admin.
r4iNX+h?V 财务部 Finance & Accounting
hizM}d-"C 产品供应 Product Supply，例如产品调度员叫 P S Planner
)G G9[%H! 18F}3t?? 2、人员的称谓
)JTQZ,f3] 助理 Assistant
W>w(|3\ 秘书 secretary
dX 1jn;
7 前台接待小姐 Receptionist
5Q8 H8!^
文员 clerk ，如
会计文员为Accounting Clerk
$nmt&lm 主任 supervisor
AH'c:w]~ 经理 Manager
7=?!B#hm ! 总经理 GM，General Manager
5<PNl ~0 入场费admission
X5.9~ 运费freight
w#A\(z%;x 小费tip
y$-@|M$GG 学费tuition
xP_%d, 价格，代价charge
zC)JOykI% 2=K|kp5 制造费用 Manufacturing overhead
9;{(.
K 材料费 Materials
W3UxFs]$ 管理人员工资 Executive Salaries
#p*uk 奖金 Wages
o[Qb/ 7 退职金 Retirement allowance
P/ 6$TgQ 补贴 Bonus
MCibYv c[ 外保劳务费 Outsourcing fee
dYD;Z<l 福利费 Employee benefits/welfare
Rf`_q7fm
会议费 Coferemce
1gBLJ0q 加班餐费 Special duties
$-UVN0= 市内交通费 Business traveling
n5"oXpcIx 通讯费 Correspondence
<\$"U5"` 电话费 Correspondence
iQ
Xlz] ' 水电取暖费 Water and Steam
%D#&RS 税费 Taxes and dues
ZlC+DXg#S 租赁费 Rent
Ddq*}Pf0K 管理费 Maintenance
2C:u)}R7D 车辆维护费 Vehicles maintenance
Hm>cKPZ) 油料费 Vehicles maintenance
%+Nng<_U\T 培训费 Education and training
L$O\fhO? 接待费 Entertainment
D
ON.)F 图书、印刷费 Books and printing
:X}SuM ?c 运费 Transpotation
r@r*|50 保险费 Insurance premium
R3og]=uFzm 支付手续费 Commission
Iv 3O8 GU 杂费 Sundry charges
rAHP5dx: 折旧费 Depreciation expense
I>nYI|o1 机物料消耗 Article of consumption
S[$9_J f 劳动保护费 Labor protection fees
D<FQVdP 总监Director
~x9J&*zxM 总会计师 Finance Controller
?F]
P=S
:x 高级 Senior 如高级经理为 Senior Manager
TE o 营业费用 Operating expenses
h9m|f|cH 代销手续费 Consignment commission charge
XZ.D<T" 运杂费 Transpotation
U`3?bhzua 保险费 Insurance premium
BQWg L 展览费 Exhibition fees
^GM3nx$ 广告费 Advertising fees
j~\FDcG*ed 管理费用 Adminisstrative expenses
&uE )Vr4 R 职工工资 Staff Salaries
xV+\R/)x
修理费 Repair charge
46)[F0,$r 低值易耗摊销 Article of consumption
~cp=B>*( 办公费 Office allowance
W f "$ 差旅费 Travelling expense
U1/I( w 工会经费 Labour union expenditure
/2T
W?a 研究与开发费 Research and development expense
_J \zj 福利费 Employee benefits/welfare
%K3U`6kHcd 职工教育经费 Personnel education
2"a%%fv 待业保险费 Unemployment insurance
k u*k+4rz 劳动保险费 Labour insurance
[g@qZ5I. 医疗保险费 Medical insurance
dL4VcUS. 会议费 Coferemce
0B9FPpx? : 聘请中介机构费 Intermediary organs
cu?6\@cD 咨询费 Consult fees
ZhCz]z~tj6 诉讼费 Legal cost
PtUS7[] 业务招待费 Business entertainment
P]^8Enp
技术转让费 Technology transfer fees
|7,$.MK-
@ 矿产资源补偿费 Mineral resources compensation fees
xzY/$? 排污费 Pollution discharge fees
r0k :RJP 房产税 Housing property tax
~DxuLk6
s 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
mB0 `>?#i 土地使用税 Tenure tax
) C~#W 印花税 Stamp tax
3)>re & 财务费用 Finance charge
d!<>Fh^6, 利息支出 Interest exchange
"'``O~08/ 汇兑损失 Foreign exchange loss
4Yok,< 各项手续费 Charge for trouble
Ag:/iB ] 各项专门借款费用 Special-borrowing cost
e^\(bp+83
BR@gJ(2 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 l<=k#d
