D~s
TQfWr 1、部门的称谓
n@Ar%%\ & _N$S2 市场部Marketing
ZNEWUt{+;^ 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）
()>,L? y 客户服务 Customer Service ，例如客服员叫CSR，R for representative
nwm1YPs%v] 人事部 Human Resource
D8''q% 行政部 Admin.
} QqmDK. 财务部 Finance & Accounting
^
|^Q( 产品供应 Product Supply，例如产品调度员叫 P S Planner
;{k`nv_6 s;; "^5B. 2、人员的称谓
<x|
P} 助理 Assistant
|Vs?yW 秘书 secretary
|NZVm}T 前台接待小姐 Receptionist
Dqw?3 KB 文员 clerk ，如
会计文员为Accounting Clerk
\)Bws ` 主任 supervisor
(7qdrA eP 经理 Manager
+=/FKzT< 总经理 GM，General Manager
! [,W? 入场费admission
cj!Ew}o40D 运费freight
xC ,;IS k, 小费tip
RvPC7,vh 学费tuition
`bdCom 价格，代价charge
v iJK%^U=- %fyah}= 制造费用 Manufacturing overhead
I w< :
k 材料费 Materials
uzx?U3.\ 管理人员工资 Executive Salaries
C;6Nu W 奖金 Wages
;x =k J@ 退职金 Retirement allowance
18AKM 补贴 Bonus
6?3f+=e"~! 外保劳务费 Outsourcing fee
c9eLNVM 福利费 Employee benefits/welfare
cN5, \ I. 会议费 Coferemce
FesXY856E 加班餐费 Special duties
s]"NqwIPK 市内交通费 Business traveling
BSGC.>$s 通讯费 Correspondence
[JY 1| N 电话费 Correspondence
w)hH8jx{ 水电取暖费 Water and Steam
|Ts| >"F' 税费 Taxes and dues
uP-I7l0i1 租赁费 Rent
k
yFq 管理费 Maintenance
J ^J$ I! 车辆维护费 Vehicles maintenance
xSQ:#o=8G 油料费 Vehicles maintenance
'w8k*@cQ 培训费 Education and training
[a<u cJ 接待费 Entertainment
B 3lP#ckh 图书、印刷费 Books and printing
V4PV@{G 运费 Transpotation
z|o7k;raH 保险费 Insurance premium
5V U
5kiCt 支付手续费 Commission
1FCHqqZ= 杂费 Sundry charges
.<< RI8A 折旧费 Depreciation expense
D[7+xAwS 机物料消耗 Article of consumption
ky`x B O = 劳动保护费 Labor protection fees
NT^m.o~4 总监Director
7ktSj}7W] 总会计师 Finance Controller
=q%Q ^ 高级 Senior 如高级经理为 Senior Manager
\Tc<27 - 营业费用 Operating expenses
i58&o@.H<u 代销手续费 Consignment commission charge
c /G4@D> 运杂费 Transpotation
t4RI%m\ 保险费 Insurance premium
^4W
NP 展览费 Exhibition fees
J\kG D 广告费 Advertising fees
,co~@a@9 管理费用 Adminisstrative expenses
,[
UqUEO 职工工资 Staff Salaries
"h-G=vo,kl 修理费 Repair charge
A{HP*x~t 低值易耗摊销 Article of consumption
yl>V ' 办公费 Office allowance
fL #e4 差旅费 Travelling expense
t
J{3Z}K 工会经费 Labour union expenditure
[O"9OW'2!B 研究与开发费 Research and development expense
Y;X_E7U 福利费 Employee benefits/welfare
E^)>9f7 职工教育经费 Personnel education
'S _OOzpC 待业保险费 Unemployment insurance
% Rv ;e 劳动保险费 Labour insurance
=i4%KF9 x 医疗保险费 Medical insurance
WR a4g
会议费 Coferemce
)(? ,1>k`Z 聘请中介机构费 Intermediary organs
Ej\M e 咨询费 Consult fees
>9Yo:b:f 诉讼费 Legal cost
\F$V m'f_ 业务招待费 Business entertainment
MY 8[)<q" 技术转让费 Technology transfer fees
Q"6:W2#v 矿产资源补偿费 Mineral resources compensation fees
D#=$? {w 排污费 Pollution discharge fees
9; \a|8O 房产税 Housing property tax
(R.l{(A 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
I`$"6 Xy 土地使用税 Tenure tax
fEdp^oVg 印花税 Stamp tax
EO&PabZWR 财务费用 Finance charge
?5N 7,|K) 利息支出 Interest exchange
N(6Q`zs
汇兑损失 Foreign exchange loss
k10g %K4g 各项手续费 Charge for trouble
zS 9HR1 各项专门借款费用 Special-borrowing cost
\jkMnS6FvL )p$a1\ ~m 
CPA会计常用英语词汇.doc (58 K) 下载次数:1
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