w! PguP 1、部门的称谓
bao"iv~z 6 Nws>(Ij 市场部Marketing
F_Gc_eT 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）
L6"V=^Bq 客户服务 Customer Service ，例如客服员叫CSR，R for representative
"& /lF[q 人事部 Human Resource
Ro_jfM 行政部 Admin.
uD?Rs`
财务部 Finance & Accounting
Q*hXFayx 产品供应 Product Supply，例如产品调度员叫 P S Planner
uO)vGzt3^x $)eS Gslz 2、人员的称谓
)b1X6w[ 助理 Assistant
{DapXx 秘书 secretary
U
s. k, 前台接待小姐 Receptionist
Q- 7L,2TL 文员 clerk ，如
会计文员为Accounting Clerk
*L~ ?
.9R 主任 supervisor
[tR b{JsUd 经理 Manager
ME66B Wg{ 总经理 GM，General Manager
6!se,SCvw 入场费admission
c ^<~Y$i 运费freight
=!G{+&
j 小费tip
G +&p q 学费tuition
uu.}<VM.1 价格，代价charge
lL&U
ioo}D xE{slD l 制造费用 Manufacturing overhead
$Ai zKiV 材料费 Materials
%=Y=]g2 管理人员工资 Executive Salaries
z 8XWp[K 奖金 Wages
"|Kag|(qB 退职金 Retirement allowance
v o4U% 补贴 Bonus
,p Y:kQ 外保劳务费 Outsourcing fee
%OsxXO? 福利费 Employee benefits/welfare
*I[tIO\ 会议费 Coferemce
<'QI_mP* 加班餐费 Special duties
H:P7G_!\ 市内交通费 Business traveling
~uV(/?o% 通讯费 Correspondence
/|lAxAm? 电话费 Correspondence
^X?uAX-RP| 水电取暖费 Water and Steam
7X)4ec9H\ 税费 Taxes and dues
X:lStO#5 租赁费 Rent
:G#+ 5 } 管理费 Maintenance
{
'402 车辆维护费 Vehicles maintenance
sm;kg= 油料费 Vehicles maintenance
lwz\" 8 培训费 Education and training
LI rebz 接待费 Entertainment
~N2=44 e 图书、印刷费 Books and printing
#h P>IU 运费 Transpotation
$wn0oIuW 保险费 Insurance premium
-L<FVB 支付手续费 Commission
[RF]
lM]w 杂费 Sundry charges
S{3c}>n 折旧费 Depreciation expense
, 6Jw 机物料消耗 Article of consumption
80`$F{xcX 劳动保护费 Labor protection fees
N}1yDN 总监Director
'F#dv[N 总会计师 Finance Controller
BOh^oQh 高级 Senior 如高级经理为 Senior Manager
Pf/8tXs} 营业费用 Operating expenses
$$uMu{?0i 代销手续费 Consignment commission charge
2[;~@n1 P
运杂费 Transpotation
.lq83;
k 保险费 Insurance premium
*H i}FI 展览费 Exhibition fees
!.-u'6e
广告费 Advertising fees
Ndm w/ae 管理费用 Adminisstrative expenses
B,&QI&k`~ 职工工资 Staff Salaries
7>f"4r_r6< 修理费 Repair charge
}dHdy {$ 低值易耗摊销 Article of consumption
\* Yr&Lm 办公费 Office allowance
}'fa f{W 差旅费 Travelling expense
3m 9 b 工会经费 Labour union expenditure
z{FFTb^B 研究与开发费 Research and development expense
>x3lA0m 福利费 Employee benefits/welfare
$PI9vy S 职工教育经费 Personnel education
2gZ nrU 待业保险费 Unemployment insurance
|2 %|= 劳动保险费 Labour insurance
Nd+1r|e' 医疗保险费 Medical insurance
89;@#9 会议费 Coferemce
hSR+7qN<e 聘请中介机构费 Intermediary organs
! nvg:$.& 咨询费 Consult fees
`R>z{-@= 诉讼费 Legal cost
3Pllxq<n 业务招待费 Business entertainment
5&h">_j 技术转让费 Technology transfer fees
(L i0*wRb 矿产资源补偿费 Mineral resources compensation fees
vf$IF| 排污费 Pollution discharge fees
#9Jr?K43
房产税 Housing property tax
W &:0J 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
&oq 0XV.M^ 土地使用税 Tenure tax
#r]Z 2Y] 印花税 Stamp tax
?Pp*BB,*y 财务费用 Finance charge
k].swvIi 利息支出 Interest exchange
la)^`STh 汇兑损失 Foreign exchange loss
i;U*Y
*f 各项手续费 Charge for trouble
RRB=JP{r 各项专门借款费用 Special-borrowing cost
gua7<z6=eh zT j ie 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 $A-X3d;'\/
