#] CFA9 z 1、部门的称谓
`ltN,? / `lO(s%HC 市场部Marketing
(a@?s$LG 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
aTd
D`h 客户服务 Customer Service ，例如客服员叫CSR，R for representative
{%C*{,#+8q 人事部 Human Resource
j%L&jH 6@
行政部 Admin.
{o0qUX>[ 财务部 Finance & Accounting
oc7$H>ET1 产品供应 Product Supply，例如产品调度员叫 P S Planner
K_~h*Yc u7fK1 ^O 2、人员的称谓
& $'z 助理 Assistant
o! OMm! 秘书 secretary
ZrO!L_ / 前台接待小姐 Receptionist
ZE?f!ifp 文员 clerk ，如
会计文员为Accounting Clerk
D f4+^B,1 主任 supervisor
~
Vw9 经理 Manager
?WUF!Jk 总经理 GM，General Manager
hA}~es=c 入场费admission
k|vI<:'p, 运费freight
\(~wZd 小费tip
,E;;wdIt 学费tuition
Bj Wr5SJ 价格，代价charge
:XG;r u%i =PkO!M
m8 制造费用 Manufacturing overhead
>(r{7Qg 材料费 Materials
0* ; O?T 管理人员工资 Executive Salaries
vAb^]d 奖金 Wages
J-xS:Ha'l 退职金 Retirement allowance
ehNzDr\s 补贴 Bonus
JhHWu< 外保劳务费 Outsourcing fee
S0d~.ah30 福利费 Employee benefits/welfare
0Y
l
4eB- 会议费 Coferemce
)yG"^Ulu 加班餐费 Special duties
4dawg8K`9 市内交通费 Business traveling
( #D*P l 通讯费 Correspondence
ke_ [ 电话费 Correspondence
'sh~,+g 水电取暖费 Water and Steam
2S"Nf8>zp 税费 Taxes and dues
P>i%7:OMZA 租赁费 Rent
jN31hDg<z 管理费 Maintenance
bWWXc[O2&( 车辆维护费 Vehicles maintenance
tZyo`[La 油料费 Vehicles maintenance
5cJ !" 培训费 Education and training
kDvc"
,SD# 接待费 Entertainment
6$U]9D 图书、印刷费 Books and printing
t 5B7I59 运费 Transpotation
{q%Sx*k9[ 保险费 Insurance premium
O.G'?m<: # 支付手续费 Commission
F&RgT1* 杂费 Sundry charges
;U9J++\d<A 折旧费 Depreciation expense
r] @0eb
机物料消耗 Article of consumption
*N'K/3
6; 劳动保护费 Labor protection fees
fq )vK 总监Director
xu5ia|gYz7 总会计师 Finance Controller
r
xn Frx 高级 Senior 如高级经理为 Senior Manager
U b1hHA*) 营业费用 Operating expenses
! Ucjax~ 代销手续费 Consignment commission charge
54lu2
gD' 运杂费 Transpotation
&H}r%%|A 保险费 Insurance premium
E>b2+;Jv 展览费 Exhibition fees
Q?b14]6im 广告费 Advertising fees
:W#r huzC 管理费用 Adminisstrative expenses
E`int?
C! 职工工资 Staff Salaries
&QRE"_g 修理费 Repair charge
v
^[39*8 低值易耗摊销 Article of consumption
YHNR 3 办公费 Office allowance
;~fT,7qBah 差旅费 Travelling expense
1 `^Rdi0 工会经费 Labour union expenditure
q6Rr.A 研究与开发费 Research and development expense
32DbNEk 福利费 Employee benefits/welfare
]i(-I <` 职工教育经费 Personnel education
\B F*m"lz 待业保险费 Unemployment insurance
>~%e$a7}+ 劳动保险费 Labour insurance
} En 医疗保险费 Medical insurance
Z4<L$i;/jN 会议费 Coferemce
-9N@$+T 聘请中介机构费 Intermediary organs
^;!0j9"* : 咨询费 Consult fees
NBl+_/2'w 诉讼费 Legal cost
Q!-
0xl x 业务招待费 Business entertainment
v+p {|X- 技术转让费 Technology transfer fees
|4$M]M f0 矿产资源补偿费 Mineral resources compensation fees
;!:U((wv 排污费 Pollution discharge fees
We0.3aG 房产税 Housing property tax
hfpJ+ [ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
L,y6^J! 土地使用税 Tenure tax
sn
7AR88M; 印花税 Stamp tax
QaUm1 i# 财务费用 Finance charge
D\Ij
yZ-O 利息支出 Interest exchange
|,9JNm$ 汇兑损失 Foreign exchange loss
kEwaT$ 各项手续费 Charge for trouble
_zlqtO 各项专门借款费用 Special-borrowing cost
J+rCxn?;g F,
U*yj 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 l/;X?g5+
