8XX ,(k_b 1、部门的称谓
&[S)zR=? y+Q!4A 市场部Marketing
E_W iQ?p
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）
bvEk.~tC' 客户服务 Customer Service ，例如客服员叫CSR，R for representative
kf>'AbN 人事部 Human Resource
<6p{eGAQV 行政部 Admin.
N
Ja ]UZx 财务部 Finance & Accounting
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产品供应 Product Supply，例如产品调度员叫 P S Planner
`mw @" Ofqe+C 2、人员的称谓
f`WmRx]K 助理 Assistant
X /5tZ@ 秘书 secretary
K + T`'J4 前台接待小姐 Receptionist
F1Egcx/$V 文员 clerk ，如
会计文员为Accounting Clerk
]N1$ioC# 主任 supervisor
DKIDL f 经理 Manager
|V!A!tB 总经理 GM，General Manager
5I T'u3V 入场费admission
L=Dx$#| 运费freight
a eSy, : 小费tip
%<1fj#X8 学费tuition
=*Wl;PI ' 价格，代价charge
@ !%<JZEz3 n{4&('NRFP 制造费用 Manufacturing overhead
K<Yh' RvTD 材料费 Materials
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管理人员工资 Executive Salaries
8qS)j1.! 奖金 Wages
T a
/G 退职金 Retirement allowance
Bu!Gy8 \ 补贴 Bonus
n )`*{uv$ 外保劳务费 Outsourcing fee
_?q\tyf3 福利费 Employee benefits/welfare
j nI) n* 会议费 Coferemce
1+
#Vj# 加班餐费 Special duties
*%Gy-5hM 市内交通费 Business traveling
1`aFL5[0$ 通讯费 Correspondence
A. WJ#1i}E 电话费 Correspondence
3
: mF! 水电取暖费 Water and Steam
Wt8;S$!=R 税费 Taxes and dues
dqF--)Nb 租赁费 Rent
b;soMi lz 管理费 Maintenance
]BAF 车辆维护费 Vehicles maintenance
/ d6mlQS 油料费 Vehicles maintenance
C:4h 培训费 Education and training
3kYUO-qw 接待费 Entertainment
X/ gh>MJJ< 图书、印刷费 Books and printing
LgUaX 运费 Transpotation
k(VA5upC
s 保险费 Insurance premium
{R1jysG tD 支付手续费 Commission
}s{zy:1O 杂费 Sundry charges
JvHJ* E 折旧费 Depreciation expense
dC,F?^ 机物料消耗 Article of consumption
zI7-xqZ 劳动保护费 Labor protection fees
D eXnE$XH 总监Director
m?<C\&)6x 总会计师 Finance Controller
qQpR gzw 高级 Senior 如高级经理为 Senior Manager
:
O//A6 v 营业费用 Operating expenses
Atf on&^
代销手续费 Consignment commission charge
xZ,g6s2o 运杂费 Transpotation
II~D66 bF 保险费 Insurance premium
,C=Fgxw( 展览费 Exhibition fees
_HGDq j L 广告费 Advertising fees
fWKv3S1dT 管理费用 Adminisstrative expenses
O^:Rm=, $ 职工工资 Staff Salaries
(#Y2H 修理费 Repair charge
Q`19YX 低值易耗摊销 Article of consumption
/5yW vra 办公费 Office allowance
R
)?8A\<E 差旅费 Travelling expense
]^Q`CiKd 工会经费 Labour union expenditure
U.wgae].O; 研究与开发费 Research and development expense
+8BH%f}X 福利费 Employee benefits/welfare
Q'Q+mt8u5 职工教育经费 Personnel education
p( Qm\g< 待业保险费 Unemployment insurance
zD) 2af 劳动保险费 Labour insurance
$orhY D3gv 医疗保险费 Medical insurance
`86 9XE 会议费 Coferemce
vV=$N"bT~ 聘请中介机构费 Intermediary organs
YJ!6)d?C. 咨询费 Consult fees
c>DA R 诉讼费 Legal cost
pazFVzT 业务招待费 Business entertainment
MWhFNfS8= 技术转让费 Technology transfer fees
uOW9FA W 矿产资源补偿费 Mineral resources compensation fees
39m # 排污费 Pollution discharge fees
;
TaT=% 房产税 Housing property tax
26\1tOj Np 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
B~~rLo: a 土地使用税 Tenure tax
z),l&7 印花税 Stamp tax
*y N,e.t 财务费用 Finance charge
!T
@|9PCp 利息支出 Interest exchange
T R: D 汇兑损失 Foreign exchange loss
rcQ?E=V2O 各项手续费 Charge for trouble
k# &y 各项专门借款费用 Special-borrowing cost
,VHvQU u4. -AY { 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 J@yy2AZnO
