/03?(n= 3 1、部门的称谓
8?w
#=@ s .k%/JF91n 市场部Marketing
HHOqJb{8S 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）
:W+%jn 客户服务 Customer Service ，例如客服员叫CSR，R for representative
BHU=TK@ GR 人事部 Human Resource
v"<M
~9T) 行政部 Admin.
&y-z[GR[{ 财务部 Finance & Accounting
hE'>8 { 产品供应 Product Supply，例如产品调度员叫 P S Planner
08g2? 5w" [}}q /7Lp 2、人员的称谓
cqcH1aSv 助理 Assistant
f? (g5o*2 秘书 secretary
M}
+s_h9 前台接待小姐 Receptionist
&egP
3 文员 clerk ，如
会计文员为Accounting Clerk
/ !60oV4p0 主任 supervisor
Fu[GQ6{f 经理 Manager
&3itBQF 总经理 GM，General Manager
5 fLp?`T 入场费admission
vOl3utu7 运费freight
a|k*A&5u2 小费tip
'u_j5 学费tuition
=6=l.qyYK 价格，代价charge
)r(e \_ n %H3 iX^}* 制造费用 Manufacturing overhead
} ^ *`&Lh 材料费 Materials
vorb? iVf> 管理人员工资 Executive Salaries
Dw,LB>Eq, 奖金 Wages
dki3( 退职金 Retirement allowance
o ?aF 补贴 Bonus
FMitIM*]
外保劳务费 Outsourcing fee
a; &0u> 福利费 Employee benefits/welfare
7lr;S(C 会议费 Coferemce
}}Gkipp 加班餐费 Special duties
3w/z$bj 市内交通费 Business traveling
2<d'!cm 通讯费 Correspondence
l(}l([rdQ 电话费 Correspondence
6H0aHCM 水电取暖费 Water and Steam
ZbH_h]1$D 税费 Taxes and dues
l>
("L9 租赁费 Rent
4z^~,7J^ 管理费 Maintenance
Ij9=J1c4 车辆维护费 Vehicles maintenance
E_{P^7Z|Jg 油料费 Vehicles maintenance
<1`MjP*w 培训费 Education and training
&7Xsn^opku 接待费 Entertainment
xX8 c> p 图书、印刷费 Books and printing
MYVb ! 运费 Transpotation
]|[mwC4 保险费 Insurance premium
%2beo H' 支付手续费 Commission
x@x5|8:ga 杂费 Sundry charges
ler$HA%F] 折旧费 Depreciation expense
AR
g]GV/L 机物料消耗 Article of consumption
^C}f|{J 劳动保护费 Labor protection fees
.fK~IKA 总监Director
r' @7aT&_ 总会计师 Finance Controller
8 v da" 高级 Senior 如高级经理为 Senior Manager
cu#r#0U- 营业费用 Operating expenses
I}awembw g 代销手续费 Consignment commission charge
M -8d*#_P 运杂费 Transpotation
{<cgeH 保险费 Insurance premium
q^L"@Q5; 展览费 Exhibition fees
%-|$7?~ 广告费 Advertising fees
ho!qXS
管理费用 Adminisstrative expenses
WI SK-z 职工工资 Staff Salaries
Ol;"}3*Z* 修理费 Repair charge
VI.Cmw~S 低值易耗摊销 Article of consumption
xSq+>, b 办公费 Office allowance
-y/Y% ]%0 差旅费 Travelling expense
=n;LP#(h ? 工会经费 Labour union expenditure
_#
&_`bZH 研究与开发费 Research and development expense
D H.CAV 福利费 Employee benefits/welfare
FQ/z,it_i
职工教育经费 Personnel education
tNAmA 待业保险费 Unemployment insurance
HLqDI lL 劳动保险费 Labour insurance
<co:z<^lqu 医疗保险费 Medical insurance
@J6V , 会议费 Coferemce
a24(9(yh 聘请中介机构费 Intermediary organs
_gpf9a d 咨询费 Consult fees
Jb)xzUhES 诉讼费 Legal cost
WqHp 23 业务招待费 Business entertainment
^Jc|d,u;s 技术转让费 Technology transfer fees
^vI`#}? 矿产资源补偿费 Mineral resources compensation fees
/ 8 /N 排污费 Pollution discharge fees
QO4eDSW 房产税 Housing property tax
8w~X4A, 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
r\ q|DZ7 土地使用税 Tenure tax
WHRBYq_ 印花税 Stamp tax
O44Fj) 财务费用 Finance charge
|"}rC >+ 利息支出 Interest exchange
r4]hcoU 汇兑损失 Foreign exchange loss
k?Njge6@ 各项手续费 Charge for trouble
];u nR<H 各项专门借款费用 Special-borrowing cost
$wk (4W8E HU el 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 j<h0
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