3S"kw 1、部门的称谓
"ph[)/u; FT6~\9m( 市场部Marketing
4Z0Y8y8) 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）
u=
Vt3%q 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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V~O@JP 人事部 Human Resource
]D<3y IGS 行政部 Admin.
iE#I ^`^V 财务部 Finance & Accounting
rm%MQmF 产品供应 Product Supply，例如产品调度员叫 P S Planner
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`g@6S XP(fWRT1 2、人员的称谓
v[]&yD 助理 Assistant
mvu $ 秘书 secretary
AP9>_0= 前台接待小姐 Receptionist
oAF#bj_f 文员 clerk ，如
会计文员为Accounting Clerk
~j yl 主任 supervisor
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D@)Dz 经理 Manager
9'0v]ar 总经理 GM，General Manager
\# _w=gs<i 入场费admission
lZJbQ=K{ 运费freight
A>C8whx 小费tip
ki ?ETC 学费tuition
<"Yx}5n. 价格，代价charge
;3&HZq6Z ( B *otqu z 制造费用 Manufacturing overhead
7e=s
`j 材料费 Materials
h| N!U/(U 管理人员工资 Executive Salaries
[orS-H7^ 奖金 Wages
J3y4 D} 退职金 Retirement allowance
qa,i:T(w 补贴 Bonus
*n_7~ZX 外保劳务费 Outsourcing fee
bE1 @RL 福利费 Employee benefits/welfare
-"5r-q q* 会议费 Coferemce
"qhQJql 加班餐费 Special duties
c
^7QiTt_ 市内交通费 Business traveling
64l(ru< 通讯费 Correspondence
#\&64 电话费 Correspondence
F/:Jp3@ 水电取暖费 Water and Steam
o{OY1 ;=6 税费 Taxes and dues
Eb89B%L62G 租赁费 Rent
"]hQ\b\O 管理费 Maintenance
:xZ^Jq91 车辆维护费 Vehicles maintenance
P vW ~EJ 油料费 Vehicles maintenance
!h>aP4ofT 培训费 Education and training
]dL#k>$0q 接待费 Entertainment
.Lp\Jyegs 图书、印刷费 Books and printing
- aQf( = 运费 Transpotation
fcisDu8n 保险费 Insurance premium
c;7`]}fGu 支付手续费 Commission
;mSJZYnT 杂费 Sundry charges
^ ^k]2oG 折旧费 Depreciation expense
,2]a<0m 机物料消耗 Article of consumption
4_d'Uh&] 劳动保护费 Labor protection fees
!T~C =,; 总监Director
b|nh
4g 总会计师 Finance Controller
MXrh[QCU) 高级 Senior 如高级经理为 Senior Manager
,_I#+XiXY 营业费用 Operating expenses
E\vW>g*W 代销手续费 Consignment commission charge
!c;BO Cqa 运杂费 Transpotation
|WsB 0R 保险费 Insurance premium
6HRr 4NDcj 展览费 Exhibition fees
lR0W DJv 广告费 Advertising fees
NH;.!x q: 管理费用 Adminisstrative expenses
DGO\&^GT^ 职工工资 Staff Salaries
p>= b|Qy| 修理费 Repair charge
D}]u9jS1 低值易耗摊销 Article of consumption
q1,
jDJglZ 办公费 Office allowance
8Lr&-w8J 差旅费 Travelling expense
S(Q=2Y 工会经费 Labour union expenditure
#9(L/)^ 研究与开发费 Research and development expense
tl^![Z 福利费 Employee benefits/welfare
R 3@luT] 职工教育经费 Personnel education
HD153M, 待业保险费 Unemployment insurance
HB,
k}Q 劳动保险费 Labour insurance
_
cm^Fi
5 医疗保险费 Medical insurance
/7hC
/!@ 会议费 Coferemce
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6B 聘请中介机构费 Intermediary organs
s}bv
o 咨询费 Consult fees
h9I vuv' 诉讼费 Legal cost
r"&VG2c0K 业务招待费 Business entertainment
[xH Hm5$ 技术转让费 Technology transfer fees
6 B*,Mu4A 矿产资源补偿费 Mineral resources compensation fees
Z^O_7I<5E 排污费 Pollution discharge fees
w=QW8
q?
房产税 Housing property tax
Qgxp
q{y 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
=> X" 土地使用税 Tenure tax
D
] G=sYt 印花税 Stamp tax
9;R'Xo=y 财务费用 Finance charge
1 i/&t[ 利息支出 Interest exchange
GDY =^r 汇兑损失 Foreign exchange loss
XxLauJP
K 各项手续费 Charge for trouble
uc]`^,`2/ 各项专门借款费用 Special-borrowing cost
f8S! FGiNc `XrF , 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 +\U#:gmw
