5K~6 ` 1、部门的称谓
BmX Gk TN`
:T
.B 市场部Marketing
F
&}V65 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）
{hR2NUm 客户服务 Customer Service ，例如客服员叫CSR，R for representative
!#qB%E]a 人事部 Human Resource
CHI( \DXNs 行政部 Admin.
0 %+k>(@ R 财务部 Finance & Accounting
]bweQw@i 产品供应 Product Supply，例如产品调度员叫 P S Planner
c %.& F
|?A-?- 2、人员的称谓
N@0scfO6< 助理 Assistant
x)L@x Q 秘书 secretary
V1A3l{>L 前台接待小姐 Receptionist
=
g}yA=. 文员 clerk ，如
会计文员为Accounting Clerk
zUqDX{I8 主任 supervisor
5-^twX C& 经理 Manager
u`|fmVI 总经理 GM，General Manager
<-}\V!@E! 入场费admission
3/FB>w gt 运费freight
bp,CvQ'}a 小费tip
Di n)5CxFX 学费tuition
;xwQzu%M>5 价格，代价charge
3IFU{0a` D m#k-y 制造费用 Manufacturing overhead
\/v$$1p2 材料费 Materials
m.1BLN[9 管理人员工资 Executive Salaries
>`'9V| 1 奖金 Wages
4 PQWdPv; 退职金 Retirement allowance
d*L'`BBsp 补贴 Bonus
y k2j&}M 外保劳务费 Outsourcing fee
X2v'9 x 福利费 Employee benefits/welfare
vE(Hy&Q& 会议费 Coferemce
e_TDO 加班餐费 Special duties
9G
~P)Z!0 市内交通费 Business traveling
>q A&;M 通讯费 Correspondence
7l3q~ dQ 电话费 Correspondence
N{g=Pf?I} 水电取暖费 Water and Steam
4>* ` 26 税费 Taxes and dues
5Y^ YKV{ 租赁费 Rent
K>y+3HN[6 管理费 Maintenance
"#jKk6{I0 车辆维护费 Vehicles maintenance
6! 'Xo:p 油料费 Vehicles maintenance
NY
x4&
*le 培训费 Education and training
l1WVt} 接待费 Entertainment
\ua.%| 图书、印刷费 Books and printing
46~ug5gV 运费 Transpotation
NO ^(D+9
保险费 Insurance premium
d%bL_I) 支付手续费 Commission
jQ* Qh 杂费 Sundry charges
E<dN=#f6 折旧费 Depreciation expense
wn`budH?c8 机物料消耗 Article of consumption
WM26-nR 劳动保护费 Labor protection fees
.Ko`DH~!,C 总监Director
?9+;[X 总会计师 Finance Controller
z/b*]"g, 高级 Senior 如高级经理为 Senior Manager
=xoTH3/,> 营业费用 Operating expenses
]mSVjF3l 代销手续费 Consignment commission charge
pjFgIG2=9 运杂费 Transpotation
d
yd_dK/ 保险费 Insurance premium
h 8s*FI 展览费 Exhibition fees
\m&:J >^ 广告费 Advertising fees
K-ebAa iC 管理费用 Adminisstrative expenses
yFG&Ir 职工工资 Staff Salaries
bX,Z<BvbF 修理费 Repair charge
P; O x| 低值易耗摊销 Article of consumption
Wm 61 办公费 Office allowance
@kw=0 差旅费 Travelling expense
:[doYizk: 工会经费 Labour union expenditure
lxZXz JkqZ 研究与开发费 Research and development expense
J3=jC5=J4 福利费 Employee benefits/welfare
b11C3TyQT 职工教育经费 Personnel education
bPNsy@"6 待业保险费 Unemployment insurance
V Mp6s%m 劳动保险费 Labour insurance
V6Y!0,w!a 医疗保险费 Medical insurance
v&Kw
3!X#E 会议费 Coferemce
aC*J=_9o # 聘请中介机构费 Intermediary organs
tBrVg<]t 咨询费 Consult fees
A Ho<E"R\ 诉讼费 Legal cost
ScEM#9T | 业务招待费 Business entertainment
8Xr"4;}f+ 技术转让费 Technology transfer fees
<3HJkcYGz 矿产资源补偿费 Mineral resources compensation fees
6o!"$IH4 排污费 Pollution discharge fees
U/>5C : 房产税 Housing property tax
f4q-wX_1 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
8g\.1<~ 土地使用税 Tenure tax
TO< g@u]* 印花税 Stamp tax
9 wc=B(a| 财务费用 Finance charge
9E5B.qlw$l 利息支出 Interest exchange
j2+&B9 ( 汇兑损失 Foreign exchange loss
BtspnVB ez 各项手续费 Charge for trouble
t1k D5^ 各项专门借款费用 Special-borrowing cost
b~r ?#2K gb-n~m[y 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ;RXv%M L
