/KD KA) 1、部门的称谓
O ;,BzA-n ]hY'A>4Uq 市场部Marketing
4D(5WJ& 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）
297X). 客户服务 Customer Service ，例如客服员叫CSR，R for representative
_7df(+.{<A 人事部 Human Resource
Wj0=cIb 行政部 Admin.
?K9&ye_rgw 财务部 Finance & Accounting
Ce 3{KGBw 产品供应 Product Supply，例如产品调度员叫 P S Planner
*@6,Sr)_ Q; A1&UA2 2、人员的称谓
Pi|WO E2 助理 Assistant
~ Dvxe 秘书 secretary
S8-3Nv' 前台接待小姐 Receptionist
tKtKW5n~ 文员 clerk ，如
会计文员为Accounting Clerk
3ZRi@=kWz 主任 supervisor
j >f 经理 Manager
z8 v] Kt & 总经理 GM，General Manager
D; xRgHn 入场费admission
;MH((M/AN 运费freight
epw*P
x 小费tip
o@SL 0H-6| 学费tuition
N<&"_ jzm 价格，代价charge
"9
W] TG mO];+=3v8 制造费用 Manufacturing overhead
s|*0cK!K^ 材料费 Materials
N|t!G^rP 管理人员工资 Executive Salaries
88%7 奖金 Wages
OU2.d7 退职金 Retirement allowance
LIzdP,^pc 补贴 Bonus
-! d'!;
] 外保劳务费 Outsourcing fee
KVQ^-^ 福利费 Employee benefits/welfare
kn2s,%\`<p 会议费 Coferemce
) -yJK mV 加班餐费 Special duties
]Rah,4?9f 市内交通费 Business traveling
\<k5c-8 Hb 通讯费 Correspondence
/ = ]h@m-` 电话费 Correspondence
kD_Ac{{< 水电取暖费 Water and Steam
^y"
#2Ov 税费 Taxes and dues
Tp
vq5Cz 租赁费 Rent
qUNK Dt 管理费 Maintenance
|"}F c
S
y 车辆维护费 Vehicles maintenance
1!N|a< # 油料费 Vehicles maintenance
1Q[I $=- F 培训费 Education and training
DxuT23.
( 接待费 Entertainment
Uk @du7P1k 图书、印刷费 Books and printing
T 'VZ=l[ 运费 Transpotation
$7 J9Yzp?L 保险费 Insurance premium
is?#wrV=K 支付手续费 Commission
m
|Isi 杂费 Sundry charges
W4MU^``
折旧费 Depreciation expense
A kMP)\Q 机物料消耗 Article of consumption
kwI[BF 劳动保护费 Labor protection fees
. |XG0 M 总监Director
EKQ\MC1 总会计师 Finance Controller
Ez()W,6]g 高级 Senior 如高级经理为 Senior Manager
@aQ}; ~ 营业费用 Operating expenses
SX/ E@vYb 代销手续费 Consignment commission charge
4gR;,%E\TO 运杂费 Transpotation
j
p"hbV 保险费 Insurance premium
Jcy{ ~>@7 展览费 Exhibition fees
7'IcgTWDZy 广告费 Advertising fees
bC a%$ 管理费用 Adminisstrative expenses
xh6Y v%\@ 职工工资 Staff Salaries
|DUW
B; 修理费 Repair charge
Mz59ac 低值易耗摊销 Article of consumption
/ RG>n 办公费 Office allowance
-BV8,1 差旅费 Travelling expense
-hd@ <+;E 工会经费 Labour union expenditure
( 5rfeSA^ 研究与开发费 Research and development expense
G 6r2
" 福利费 Employee benefits/welfare
e4h9rF{Cxn 职工教育经费 Personnel education
> O;V[H2[ 待业保险费 Unemployment insurance
]R
k4"i 劳动保险费 Labour insurance
\ 8v^ hb 医疗保险费 Medical insurance
Z]~) ->=} 会议费 Coferemce
jw 4B^2} 聘请中介机构费 Intermediary organs
a,f f8Qm 咨询费 Consult fees
*F:)S"3_~e 诉讼费 Legal cost
T]_]{%z 业务招待费 Business entertainment
-v@LJCK7I 技术转让费 Technology transfer fees
)44c[Z 矿产资源补偿费 Mineral resources compensation fees
}xa~U,#5 排污费 Pollution discharge fees
`erKHZ]S 房产税 Housing property tax
+nAbcBJAl 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
W1;QPdz: 土地使用税 Tenure tax
634OH*6 印花税 Stamp tax
[_BQ%7D U 财务费用 Finance charge
?zk#}Ex1 利息支出 Interest exchange
k_?Z 6RE> 汇兑损失 Foreign exchange loss
7 :C_{\( 各项手续费 Charge for trouble
{D$5M/ $ 各项专门借款费用 Special-borrowing cost
ln1!%B; S+ 3l X7 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 d1qvS@
