$@s&qi_&R 1、部门的称谓
UBLr|e>dQE nd}[X[ay 市场部Marketing
3)3?/y)_ 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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q3P 客户服务 Customer Service ，例如客服员叫CSR，R for representative
TY" 8.vd 人事部 Human Resource
/0A9d-Qd< 行政部 Admin.
scT,yNV 财务部 Finance & Accounting
j KGfm9|zj 产品供应 Product Supply，例如产品调度员叫 P S Planner
I r]# u]Ap
&gR )Y3 2、人员的称谓
]ri5mnB 助理 Assistant
p(=}Qqdr8 秘书 secretary
u $O`
\ = 前台接待小姐 Receptionist
.nl!KzO6g 文员 clerk ，如
会计文员为Accounting Clerk
oc7&iL 主任 supervisor
aA7}> 经理 Manager
m&a.i
B 总经理 GM，General Manager
9 J+ p.N 入场费admission
VK qIFM1b 运费freight
6#hDj_(, 小费tip
0%&ZR=y(G 学费tuition
L 7VD ZCV 价格，代价charge
n@[_lNa4GD m E\sD<b 制造费用 Manufacturing overhead
6?i]oy^X]p 材料费 Materials
+ N n
$ 管理人员工资 Executive Salaries
^hiIMqY_{` 奖金 Wages
|qm_ESzl 退职金 Retirement allowance
'guXdX]Gu 补贴 Bonus
{% Cb0Zh 外保劳务费 Outsourcing fee
>}? jO B 福利费 Employee benefits/welfare
,a
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>>bsr#aJ 加班餐费 Special duties
u a%@Ay1| 市内交通费 Business traveling
>8M=RE n4 通讯费 Correspondence
sE:~+C6o: 电话费 Correspondence
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水电取暖费 Water and Steam
1*U)\vK~ 税费 Taxes and dues
S1$lNB 租赁费 Rent
WVZ](D8Gc] 管理费 Maintenance
Bm"-X:=' 车辆维护费 Vehicles maintenance
7qsu0 .[d 油料费 Vehicles maintenance
` `mnk>/ 培训费 Education and training
v'RpsCov 接待费 Entertainment
zbY2gq@? 图书、印刷费 Books and printing
yzyBr1s 运费 Transpotation
! [3 /! 保险费 Insurance premium
G`D rY; 支付手续费 Commission
`) y<X#[8 杂费 Sundry charges
ahICx{hK 折旧费 Depreciation expense
$/p0DY 机物料消耗 Article of consumption
p>oC.[:4a 劳动保护费 Labor protection fees
A:b(@'h 总监Director
c~``)N 总会计师 Finance Controller
I-Q@v` 高级 Senior 如高级经理为 Senior Manager
d?ru8 营业费用 Operating expenses
P K+rr.k] 代销手续费 Consignment commission charge
j)nL!":O 运杂费 Transpotation
b!p]\B! 保险费 Insurance premium
{
{6 D4M|s 展览费 Exhibition fees
|VX )S! 广告费 Advertising fees
/ < C{$Gu 管理费用 Adminisstrative expenses
7F 5v-/ 职工工资 Staff Salaries
baQO RU= X 修理费 Repair charge
t| PQ4g< 低值易耗摊销 Article of consumption
zEVQ[y6BcM 办公费 Office allowance
!\<
[}2} 差旅费 Travelling expense
& zR\Rmpt 工会经费 Labour union expenditure
b1TIVK3m 研究与开发费 Research and development expense
t]IHQ8 福利费 Employee benefits/welfare
]SC|%B _* 职工教育经费 Personnel education
6b2Z}B 待业保险费 Unemployment insurance
`' .;U=mF
劳动保险费 Labour insurance
DHq #beN 医疗保险费 Medical insurance
&=^YN"=Z 会议费 Coferemce
` .z"Q%uz 聘请中介机构费 Intermediary organs
gU&y5s~
咨询费 Consult fees
hv0bs8h 诉讼费 Legal cost
n nOgmI7 业务招待费 Business entertainment
- 1{f(/ 技术转让费 Technology transfer fees
57wHo[CJ 矿产资源补偿费 Mineral resources compensation fees
n
1U! od 排污费 Pollution discharge fees
6&
(b L<8b 房产税 Housing property tax
&HQ_e$1 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
R 7h^
@ 土地使用税 Tenure tax
q4#$ca[_ak 印花税 Stamp tax
de/ oK c 财务费用 Finance charge
bN\;m^xfu 利息支出 Interest exchange
Z=9<esx 汇兑损失 Foreign exchange loss
q 4ttmL8 各项手续费 Charge for trouble
3+l8V X&u! 各项专门借款费用 Special-borrowing cost
b/{$#[oP` x2,;ar\D 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 }_Ci3|G>%D
