(:x"p{ 1、部门的称谓
291 |KG j'x{j %U 市场部Marketing
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= 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）
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6 客户服务 Customer Service ，例如客服员叫CSR，R for representative
28yx X431S 人事部 Human Resource
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,+l!4 行政部 Admin.
I,3!uo gn 财务部 Finance & Accounting
%.U{):lNx 产品供应 Product Supply，例如产品调度员叫 P S Planner
u.FDe2|[ ) #L$ I %L" 2、人员的称谓
9D w&b 助理 Assistant
0.0!5D[ 秘书 secretary
p00 A cUTq 前台接待小姐 Receptionist
= lD]sk 文员 clerk ，如
会计文员为Accounting Clerk
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主任 supervisor
[0#hgGO]P 经理 Manager
L:Eb(z/D 总经理 GM，General Manager
y]9U FL" 入场费admission
elB
8 运费freight
{jf~?/< 小费tip
jsQ$.)nO 学费tuition
+}/!yQtH 价格，代价charge
mkA|gM[g7 n82Q.M- H 制造费用 Manufacturing overhead
XCriZ|s 材料费 Materials
;P~S/j[ 8 管理人员工资 Executive Salaries
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8 奖金 Wages
8m<<tv. 退职金 Retirement allowance
-P&e4sV{ 补贴 Bonus
`p|vutk)U 外保劳务费 Outsourcing fee
2&URIQg*J 福利费 Employee benefits/welfare
D .`\ ^a 会议费 Coferemce
j 56 An6g 加班餐费 Special duties
hspg -|
R 市内交通费 Business traveling
%/zZ ~WIf 通讯费 Correspondence
3wl>a#f 电话费 Correspondence
J7vpCw2ni 水电取暖费 Water and Steam
a6P.Zf7 税费 Taxes and dues
f tDV 3If 租赁费 Rent
Bdepvc}[# 管理费 Maintenance
~\,6 C1M 车辆维护费 Vehicles maintenance
7 bS[\5 油料费 Vehicles maintenance
Jo <6M' 培训费 Education and training
*xP:7K 接待费 Entertainment
*,
K
\A 图书、印刷费 Books and printing
5 ZPUY 运费 Transpotation
"mK (?U!A 保险费 Insurance premium
W<o0Z OO 支付手续费 Commission
C<XDQ>? 杂费 Sundry charges
"cM5= ; 折旧费 Depreciation expense
gw T,D.'Ut 机物料消耗 Article of consumption
6QQ oHYtZ 劳动保护费 Labor protection fees
nUHVPuQ/'T 总监Director
fM.|#eLi 总会计师 Finance Controller
KL]!E ~i 高级 Senior 如高级经理为 Senior Manager
caht4N{T 营业费用 Operating expenses
8$Yf#;m[ 代销手续费 Consignment commission charge
^j}sS!p 运杂费 Transpotation
O]eJQ4 XN< 保险费 Insurance premium
' qE 展览费 Exhibition fees
G. TX1 广告费 Advertising fees
\'*`te:{ 管理费用 Adminisstrative expenses
cyg>h X{U 职工工资 Staff Salaries
#" -^;Z 修理费 Repair charge
':4pH#E 低值易耗摊销 Article of consumption
|pSoBA9U 办公费 Office allowance
2"mj=}y6 差旅费 Travelling expense
rK|&u
v*b 工会经费 Labour union expenditure
]M;! ])b$ 研究与开发费 Research and development expense
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福利费 Employee benefits/welfare
V.:A'!$# 职工教育经费 Personnel education
dC#\ut%l 待业保险费 Unemployment insurance
-74T C 劳动保险费 Labour insurance
oW6<7>1M7 医疗保险费 Medical insurance
_B FX5 ifK 会议费 Coferemce
7!w nx. 聘请中介机构费 Intermediary organs
Pc== ]H( 咨询费 Consult fees
;jI"|v{vnS 诉讼费 Legal cost
yVzg<%CR^ 业务招待费 Business entertainment
`wd* &vl 技术转让费 Technology transfer fees
k Z%W?# 矿产资源补偿费 Mineral resources compensation fees
v *'\w#
排污费 Pollution discharge fees
,5*xE\9 G 房产税 Housing property tax
J?fh3RW9 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
$uyn
W3h 土地使用税 Tenure tax
VTfaZ/e. 印花税 Stamp tax
;NeEgqW " 财务费用 Finance charge
/j@ `aG(a 利息支出 Interest exchange
rxeX
z< 汇兑损失 Foreign exchange loss
o f 各项手续费 Charge for trouble
$VIq)s2az| 各项专门借款费用 Special-borrowing cost
>Fk `h=Wd @$K q<P 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 )m;qv'=!
