;#+Se,) 1、部门的称谓
>=VtL4K^ a(|,KW Hn 市场部Marketing
-6yFE- X/ 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）
k4!z;Yq 客户服务 Customer Service ，例如客服员叫CSR，R for representative
+=JJ=F) 人事部 Human Resource
[Fo" MeH?R 行政部 Admin.
8(k P=
财务部 Finance & Accounting
.G/2CVMj 产品供应 Product Supply，例如产品调度员叫 P S Planner
/)LI1\ o x/]]~@: 2、人员的称谓
/q\{Os rX 助理 Assistant
_ rIFwT1] 秘书 secretary
9i`sSi8
前台接待小姐 Receptionist
0%OV 3` 文员 clerk ，如
会计文员为Accounting Clerk
8^U+P% 主任 supervisor
>SSRwYIN 经理 Manager
_N2tf/C&= 总经理 GM，General Manager
A{(<#yRfg 入场费admission
meM61ue_2 运费freight
\NTN B9>CO 小费tip
dZ
i ?Z 学费tuition
#CcWsI>+w> 价格，代价charge
kE*OjywN Xx;4 制造费用 Manufacturing overhead
]$xN`O 4W{ 材料费 Materials
pU)g93 管理人员工资 Executive Salaries
(Tbw@BFk 奖金 Wages
\Bg?QhA_D 退职金 Retirement allowance
0f]LO g 补贴 Bonus
$=rLs) 外保劳务费 Outsourcing fee
7$/%c{ o 福利费 Employee benefits/welfare
48t_?2> 会议费 Coferemce
\UR/tlw+/ 加班餐费 Special duties
O9Fg_qfuT_ 市内交通费 Business traveling
Lr ;PESV 通讯费 Correspondence
yw{;Qm2\7 电话费 Correspondence
A"W
}l) +X 水电取暖费 Water and Steam
C?47v4n-' 税费 Taxes and dues
S-D=-{
@ 租赁费 Rent
w=K !U] 管理费 Maintenance
9p '#a: 车辆维护费 Vehicles maintenance
A\S1{JrR 油料费 Vehicles maintenance
cN] ]J 培训费 Education and training
ZA! yw7~ 接待费 Entertainment
=3=
$F% 图书、印刷费 Books and printing
S`
v+rQjW 运费 Transpotation
I,0Z* rw 保险费 Insurance premium
wNt-mgir-Q 支付手续费 Commission
Qk_` IlSd 杂费 Sundry charges
LjOHlT' 折旧费 Depreciation expense
0A. PfqYi 机物料消耗 Article of consumption
6*Y>Y&sea 劳动保护费 Labor protection fees
o7B }~;L 总监Director
Gi*GFv%xB 总会计师 Finance Controller
TP-<Lhy 高级 Senior 如高级经理为 Senior Manager
#' ?gMVSk 营业费用 Operating expenses
1;$8=j2 代销手续费 Consignment commission charge
hD I}V 1) 运杂费 Transpotation
H;(|&Asq> 保险费 Insurance premium
"2FI3M = 展览费 Exhibition fees
Y\pRk6, 广告费 Advertising fees
$GcVI ;a 管理费用 Adminisstrative expenses
0*-nVC1 职工工资 Staff Salaries
|fTWf}Jx 修理费 Repair charge
SF#Rc>v 低值易耗摊销 Article of consumption
>QJfTkD$ 办公费 Office allowance
O"Ua|8 差旅费 Travelling expense
Tl2e?El; 4 工会经费 Labour union expenditure
w6w'Jx 研究与开发费 Research and development expense
|m5 E%E 福利费 Employee benefits/welfare
rDvz2p"R 职工教育经费 Personnel education
(K>=!&tlp= 待业保险费 Unemployment insurance
oy?>e1Sy* 劳动保险费 Labour insurance
(b }}' 医疗保险费 Medical insurance
['l.]k-b} 会议费 Coferemce
PiTe/ 聘请中介机构费 Intermediary organs
OYC\+
= 咨询费 Consult fees
@uaf&my,P 诉讼费 Legal cost
kk*:S* , 业务招待费 Business entertainment
b5v6Y:f&fK 技术转让费 Technology transfer fees
lx vRF93a. 矿产资源补偿费 Mineral resources compensation fees
RaNz)]+7` 排污费 Pollution discharge fees
z%pD3J ?> 房产税 Housing property tax
EE<^q?[3^ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
5_ }e?T&s 土地使用税 Tenure tax
ju= +!nGUa 印花税 Stamp tax
_\y%u _W 财务费用 Finance charge
Q:#Kt@W 利息支出 Interest exchange
&D[pX|! 汇兑损失 Foreign exchange loss
,& ^vc_} 各项手续费 Charge for trouble
%}*0l8y 各项专门借款费用 Special-borrowing cost
G L> u3K OSsxO(;g 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 nfV32D|3
