k *zc5ev} 1、部门的称谓
`W.vW8 !# 9~Y)wz 市场部Marketing
f0N)N}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）
l>[QrRXiSN 客户服务 Customer Service ，例如客服员叫CSR，R for representative
)edU <1P 人事部 Human Resource
)f:!#v(K 行政部 Admin.
r7wx?{~ 28 财务部 Finance & Accounting
d =c1WK 产品供应 Product Supply，例如产品调度员叫 P S Planner
a3(7 {,Ew
3=G5(0 2、人员的称谓
*1 J #Mdd 助理 Assistant
K2cp f 秘书 secretary
hhh: rmEZl 前台接待小姐 Receptionist
/o}0oo5B 文员 clerk ，如
会计文员为Accounting Clerk
b> >=d)R 主任 supervisor
,]>`guD V 经理 Manager
lN=
m$ J 总经理 GM，General Manager
p8}5x 2F 入场费admission
y<Z#my$`|n 运费freight
o to
wvm 小费tip
qKI4p3&E 学费tuition
CoKj'jA 价格，代价charge
X<@y*?D9D iJynR [7 制造费用 Manufacturing overhead
^|:{,d#Y 材料费 Materials
k:HSB</} 管理人员工资 Executive Salaries
aLyhxmn ^) 奖金 Wages
x:&L?eOT 退职金 Retirement allowance
,~=z_G`R 补贴 Bonus
(VF4FC 外保劳务费 Outsourcing fee
A
= YEY n 福利费 Employee benefits/welfare
Vg C9' "| 会议费 Coferemce
IZ(CRKCGBl 加班餐费 Special duties
K:lT- *+S 市内交通费 Business traveling
*t]&b ;=gE 通讯费 Correspondence
R y*I~<m 电话费 Correspondence
.AmM%I4K 水电取暖费 Water and Steam
8d*<Aki?; 税费 Taxes and dues
zdpLAr 租赁费 Rent
l2KxZteXY0 管理费 Maintenance
?T% K + 车辆维护费 Vehicles maintenance
=[tls^ 油料费 Vehicles maintenance
{1-CfQ0
8 培训费 Education and training
%q\P 'cK 接待费 Entertainment
1SJHX1CxX 图书、印刷费 Books and printing
4|o{_g[ 运费 Transpotation
'%|20 j 保险费 Insurance premium
,h)T ( 支付手续费 Commission
q.hc%s2? 杂费 Sundry charges
1 {fwr1b 折旧费 Depreciation expense
X7 B)j H%N 机物料消耗 Article of consumption
(k2J{6] 劳动保护费 Labor protection fees
vM>`CZ 总监Director
xYkgNXGs5 总会计师 Finance Controller
`b' |FKc] 高级 Senior 如高级经理为 Senior Manager
Le$u$ulS 营业费用 Operating expenses
576-X _a, 代销手续费 Consignment commission charge
B, na 运杂费 Transpotation
" ih> T^| 保险费 Insurance premium
fylA 0{ 展览费 Exhibition fees
N\?Az668? 广告费 Advertising fees
HBf8!\0|/ 管理费用 Adminisstrative expenses
zZjLt1 职工工资 Staff Salaries
F8r455_W" 修理费 Repair charge
#o |&MV_j 低值易耗摊销 Article of consumption
r(xlokpnb6 办公费 Office allowance
V;+$/>J`vB 差旅费 Travelling expense
%K f . F 工会经费 Labour union expenditure
F SZoT! 研究与开发费 Research and development expense
1#X = &N 福利费 Employee benefits/welfare
uJ5%JB("E 职工教育经费 Personnel education
r+. 4|u 待业保险费 Unemployment insurance
QRG )~ 劳动保险费 Labour insurance
u:u 7|\q 医疗保险费 Medical insurance
v]Q _ 会议费 Coferemce
zxmI/]3+/ 聘请中介机构费 Intermediary organs
:g :h 0'G 咨询费 Consult fees
# WmAkzvq 诉讼费 Legal cost
3usA 业务招待费 Business entertainment
M,! n o 技术转让费 Technology transfer fees
YH+\rb_ 矿产资源补偿费 Mineral resources compensation fees
`g:^KCGMM 排污费 Pollution discharge fees
#1hz=~YO 房产税 Housing property tax
L-:L=
snO 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
H5MAN,` 土地使用税 Tenure tax
oX~$'/2v 印花税 Stamp tax
U:p
"IY#% 财务费用 Finance charge
d`][1rZk 利息支出 Interest exchange
+jZg%$Q!# 汇兑损失 Foreign exchange loss
w\;9 &;; 各项手续费 Charge for trouble
7a_n\]t465 各项专门借款费用 Special-borrowing cost
fy-Z{ L<>NL$CrN 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 G y7x?
