%j\&}>P4$ 1、部门的称谓
o4" [{LyT HS <Jp4 4 市场部Marketing
;0Z - 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）
N)"8CvQL 客户服务 Customer Service ，例如客服员叫CSR，R for representative
nz3*s#k\- 人事部 Human Resource
v^
^Ibv 行政部 Admin.
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g_C' " 财务部 Finance & Accounting
Nud =K'P= 产品供应 Product Supply，例如产品调度员叫 P S Planner
?( gha TX=894{nGh 2、人员的称谓
VZt%cq 助理 Assistant
qo b!AU| 秘书 secretary
zb{79Os[B 前台接待小姐 Receptionist
zd[k|lj 文员 clerk ，如
会计文员为Accounting Clerk
2OJlE)
. 主任 supervisor
BI?, 3 经理 Manager
$l*?Ce: 总经理 GM，General Manager
HTYyX(ya 入场费admission
#//xOL3J 运费freight
OdFF)-K >~ 小费tip
~2k.x*$ 学费tuition
>1
`4]%
价格，代价charge
oT\
K P 1Rd|P<y 制造费用 Manufacturing overhead
.jD!+wv{9 材料费 Materials
c[ZrQJ 管理人员工资 Executive Salaries
DujVV(+I 奖金 Wages
yz K<yvN 退职金 Retirement allowance
=H)]HxEEM 补贴 Bonus
:"Xnu% 1 外保劳务费 Outsourcing fee
#HgN wM 福利费 Employee benefits/welfare
/p<9C? 会议费 Coferemce
4m< ]qw 加班餐费 Special duties
lW?}Ts ~' 市内交通费 Business traveling
Z
01A~_ 通讯费 Correspondence
+UDt2 电话费 Correspondence
lC#wh2B6 水电取暖费 Water and Steam
dXxf{|gk> 税费 Taxes and dues
PV#h_X<l% 租赁费 Rent
4"@; .C"" 管理费 Maintenance
&j:e<{@ 车辆维护费 Vehicles maintenance
/C8 }5) 油料费 Vehicles maintenance
6agq ^wI 培训费 Education and training
4wSZ'RTSR 接待费 Entertainment
|aLK_]! 图书、印刷费 Books and printing
\H .Cmm^I 运费 Transpotation
bRu 9*4t 保险费 Insurance premium
ht%qjE 支付手续费 Commission
RK.lz VaY 杂费 Sundry charges
>fYcr #i0[ 折旧费 Depreciation expense
T^;b98* 机物料消耗 Article of consumption
^5s7mls 劳动保护费 Labor protection fees
Q &W >h/ 总监Director
In1{&sS 总会计师 Finance Controller
`F/R:!v 高级 Senior 如高级经理为 Senior Manager
;-` NT`
#2 营业费用 Operating expenses
*{VC<<` 代销手续费 Consignment commission charge
OvT[JpV 运杂费 Transpotation
(qFZF7(Xa 保险费 Insurance premium
]AA|BeL?| 展览费 Exhibition fees
9xbT?$^ 广告费 Advertising fees
oIO@ # 管理费用 Adminisstrative expenses
8;pY-j
# 职工工资 Staff Salaries
h
F +aL 修理费 Repair charge
r5xm7- `c 低值易耗摊销 Article of consumption
=l:V9u-I^ 办公费 Office allowance
u)Kiwa 差旅费 Travelling expense
}k t%dDU 工会经费 Labour union expenditure
ZY8.p 研究与开发费 Research and development expense
J.JD8o9sa 福利费 Employee benefits/welfare
w\i]z1 职工教育经费 Personnel education
Tl yyJ{~ 待业保险费 Unemployment insurance
eikZ~!@ 劳动保险费 Labour insurance
xY]q[a?cy 医疗保险费 Medical insurance
iA{q$>{8 会议费 Coferemce
oo;<I_#07 聘请中介机构费 Intermediary organs
>
N al\ 咨询费 Consult fees
]*=!lfrV 诉讼费 Legal cost
Z e> R@rK 业务招待费 Business entertainment
}IWt\a<d 技术转让费 Technology transfer fees
lZRO"[< 矿产资源补偿费 Mineral resources compensation fees
Zq &'a_ 排污费 Pollution discharge fees
^Lb\k|U ,\ 房产税 Housing property tax
Iq%<E:+GL 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
/>E
ILPPb 土地使用税 Tenure tax
Khd A;bF 印花税 Stamp tax
*bo| F%NAz 财务费用 Finance charge
7yu-x nt3s 利息支出 Interest exchange
(<_kq;XtN0 汇兑损失 Foreign exchange loss
ux
n+.fA 各项手续费 Charge for trouble
U;i CH
各项专门借款费用 Special-borrowing cost
6I RRRt O( |_ED*ATR= 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 f|(9+~K/7&
