wz3X;1l`c 1、部门的称谓
OcMB)1uh\ ~q+AAWL 市场部Marketing
l8(9?!C
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）
(KN",u6 F 客户服务 Customer Service ，例如客服员叫CSR，R for representative
qJs_ahy( 人事部 Human Resource
Hd ;NvNS 行政部 Admin.
m$W2E.-$'# 财务部 Finance & Accounting
esZhX)dS 产品供应 Product Supply，例如产品调度员叫 P S Planner
Y(`Bc8h Z] r9lC 2、人员的称谓
$X
;OK 助理 Assistant
x1`w{5;C 2 秘书 secretary
q&[G^9 前台接待小姐 Receptionist
d , g~.iS~ 文员 clerk ，如
会计文员为Accounting Clerk
72RTEG
y 主任 supervisor
~]no7 O4 经理 Manager
=e
1Q>~ 总经理 GM，General Manager
? glx8@ 入场费admission
kuBtPZ 运费freight
N Ub$PT 小费tip
y|B HSc3 学费tuition
v
-)<nox 价格，代价charge
:j3^p8] }\H. G 制造费用 Manufacturing overhead
6' m
ZM=d 材料费 Materials
c{to9Lk.# 管理人员工资 Executive Salaries
]U~{?K'g@j 奖金 Wages
KXx;~HtO 退职金 Retirement allowance
/g*_dH)= 补贴 Bonus
~}p k^FA 外保劳务费 Outsourcing fee
% + 福利费 Employee benefits/welfare
$ #/8l58 会议费 Coferemce
o$->|
k 加班餐费 Special duties
ik?IC$*n3i 市内交通费 Business traveling
:Kyr}- 通讯费 Correspondence
! 1?u0 电话费 Correspondence
.$d:c61X 水电取暖费 Water and Steam
[7x;H 税费 Taxes and dues
?nu<)~r53 租赁费 Rent
8hy1yt6t4~ 管理费 Maintenance
aBQ --Sz 车辆维护费 Vehicles maintenance
`_/1zL[ 油料费 Vehicles maintenance
HL[V}
m 培训费 Education and training
YH%U$eS#g 接待费 Entertainment
kz1 Z K 图书、印刷费 Books and printing
hiVDN"$$ 运费 Transpotation
$=>:pQbBVX 保险费 Insurance premium
@
>'Wiq! 支付手续费 Commission
$B >L_~cS 杂费 Sundry charges
~FI} [6Dd 折旧费 Depreciation expense
NI:O L
机物料消耗 Article of consumption
R.*
k7-(; 劳动保护费 Labor protection fees
8Dx g6> 总监Director
bZK`]L[ 总会计师 Finance Controller
liB~vdqj 高级 Senior 如高级经理为 Senior Manager
GRL42xp'*D 营业费用 Operating expenses
N0D5N(kH% 代销手续费 Consignment commission charge
](- [
I# 运杂费 Transpotation
p+Bvfn 保险费 Insurance premium
8z eD%Uv 展览费 Exhibition fees
"/^kFsvp 广告费 Advertising fees
Cu$`-b^y
管理费用 Adminisstrative expenses
GQ.akA_( 职工工资 Staff Salaries
`.VkR5/ 修理费 Repair charge
) i39'0a 低值易耗摊销 Article of consumption
M>R LS/r>d 办公费 Office allowance
)"P.n- aF 差旅费 Travelling expense
T3)m{gv0` 工会经费 Labour union expenditure
@$QtY(a 研究与开发费 Research and development expense
|`wJ
{- 福利费 Employee benefits/welfare
r
!>=G% 职工教育经费 Personnel education
$1 Z3yb^
待业保险费 Unemployment insurance
)086u8w )y 劳动保险费 Labour insurance
XxB% 医疗保险费 Medical insurance
LWM& k#i 会议费 Coferemce
75Bn p9 聘请中介机构费 Intermediary organs
M tDJ1I% 咨询费 Consult fees
s5d[ sx 诉讼费 Legal cost
Bt\V1 ) 业务招待费 Business entertainment
hoPh#? G 技术转让费 Technology transfer fees
]%Whtj.,x7 矿产资源补偿费 Mineral resources compensation fees
pek5P4W_ 排污费 Pollution discharge fees
'HvW&~i( 房产税 Housing property tax
CS"k0V44}
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
b;mpZ|T. 土地使用税 Tenure tax
y(K:,CI 印花税 Stamp tax
[.G~5%974 财务费用 Finance charge
$U_1e'
利息支出 Interest exchange
_{i- .;K 汇兑损失 Foreign exchange loss
).C>>1ZC 各项手续费 Charge for trouble
rPW 9lG 各项专门借款费用 Special-borrowing cost
'_=XfTF IP 1{gMG 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 R&R{I/;i*.
