/-1 F9 1、部门的称谓
EXT_x q 9h'klaE( 市场部Marketing
z_en . 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）
M2y"M ,k4 客户服务 Customer Service ，例如客服员叫CSR，R for representative
}aa ~@K<A 人事部 Human Resource
#'Lt_Yf! 行政部 Admin.
+X7+:QQ } 财务部 Finance & Accounting
Js!V,={iX 产品供应 Product Supply，例如产品调度员叫 P S Planner
GA@Zfcg . {LJ 2、人员的称谓
x2H?B` 5 助理 Assistant
#:M)a?E/% 秘书 secretary
!_=3 Dz 前台接待小姐 Receptionist
JheF}/Bx 文员 clerk ，如
会计文员为Accounting Clerk
|%-:qk4r G 主任 supervisor
DmgWIede|: 经理 Manager
r!J?Lc])8 总经理 GM，General Manager
4) ~ GHb 入场费admission
e025m}%SU 运费freight
*27*&&=)H 小费tip
-4'yC_8t 学费tuition
R?$ Nl 价格，代价charge
qddP -uN ,-{ 2ai_ 制造费用 Manufacturing overhead
xt"GO
b 材料费 Materials
Ga} &% 管理人员工资 Executive Salaries
jaI mO 奖金 Wages
C/x<_VJzN/ 退职金 Retirement allowance
j{u! /FD 补贴 Bonus
mH*6Q> 外保劳务费 Outsourcing fee
VC@{cVT 福利费 Employee benefits/welfare
U m9]X@z 会议费 Coferemce
~#jD/ 加班餐费 Special duties
oh0*b h 市内交通费 Business traveling
( 5 BZZ 通讯费 Correspondence
$L4h'(s 电话费 Correspondence
j.ZXLe~ 水电取暖费 Water and Steam
^~1Z"kAnT 税费 Taxes and dues
j4:Xel/ 租赁费 Rent
GU|(m~,` 管理费 Maintenance
%a:>3!
+ 车辆维护费 Vehicles maintenance
X \BxRgl}, 油料费 Vehicles maintenance
w{WEYS 培训费 Education and training
gX|We} H 接待费 Entertainment
|jB/d@RE 图书、印刷费 Books and printing
7'!DK;=TD6 运费 Transpotation
_:\zbn0\ 保险费 Insurance premium
#9glGPR( 支付手续费 Commission
MW2{w<-]7 杂费 Sundry charges
Qt\^h/zjG 折旧费 Depreciation expense
O)!S[5YI 机物料消耗 Article of consumption
!
%'"l{R 劳动保护费 Labor protection fees
e -Z ul.m 总监Director
[X 9zrGHt 总会计师 Finance Controller
)A$xt)}P!{ 高级 Senior 如高级经理为 Senior Manager
O+?vQ$z 营业费用 Operating expenses
J(: y-U 代销手续费 Consignment commission charge
c2u*
<x 运杂费 Transpotation
mpNS}n6 保险费 Insurance premium
4-?zW 展览费 Exhibition fees
aH_0EBRc 广告费 Advertising fees
5]*!N 管理费用 Adminisstrative expenses
IuY4R0Go 职工工资 Staff Salaries
h0?w V5H 修理费 Repair charge
#}Hdyl I\} 低值易耗摊销 Article of consumption
w! PguP 办公费 Office allowance
a%2K,.J 差旅费 Travelling expense
NRT@"3,1YP 工会经费 Labour union expenditure
zHKx,]9b 研究与开发费 Research and development expense
F_Gc_eT 福利费 Employee benefits/welfare
L6"V=^Bq 职工教育经费 Personnel education
`B~zB=} 待业保险费 Unemployment insurance
?vfZ>7Q 劳动保险费 Labour insurance
^'n;W<\p) 医疗保险费 Medical insurance
dJe
3DW : 会议费 Coferemce
Oye6IT " 聘请中介机构费 Intermediary organs
DP-0,Gt&Xj 咨询费 Consult fees
H*P[t yz$ 诉讼费 Legal cost
0DFVB%JdI 业务招待费 Business entertainment
hEFOT]P4 技术转让费 Technology transfer fees
*L~ ?
.9R 矿产资源补偿费 Mineral resources compensation fees
[tR b{JsUd 排污费 Pollution discharge fees
'6cXCO-_P 房产税 Housing property tax
(^"2"[?a 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
N@Q_5t0bk 土地使用税 Tenure tax
4y.qtiIP>$ 印花税 Stamp tax
\mL]xE- 财务费用 Finance charge
B1A:} # 利息支出 Interest exchange
sD Y+J(Z 汇兑损失 Foreign exchange loss
?AH B\S 各项手续费 Charge for trouble
y\ })C-& 各项专门借款费用 Special-borrowing cost
kA> e*6 {.?pl]Zl6 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 v o4U%
