=T D KU 1、部门的称谓
'bJGQ[c 7bk77`qWr 市场部Marketing
2=- .@,6 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）
3 nG.ah 客户服务 Customer Service ，例如客服员叫CSR，R for representative
PkrVQH9^w 人事部 Human Resource
{
iX# 行政部 Admin.
3s/1\m% 财务部 Finance & Accounting
",3v%$ > 产品供应 Product Supply，例如产品调度员叫 P S Planner
:-}K:ucaj _]OY[&R 2、人员的称谓
k7Bh[ ..! 助理 Assistant
%h@1lsm1+ 秘书 secretary
mA{?E9W 前台接待小姐 Receptionist
4WvW11q8U 文员 clerk ，如
会计文员为Accounting Clerk
9tJ0O5 主任 supervisor
z^U+ oG 经理 Manager
?)|}gr 总经理 GM，General Manager
mF F4qbe 入场费admission
}lIc{R@H 运费freight
R|8v dZ%@ 小费tip
84QOW|1 学费tuition
YK)m6zW5 价格，代价charge
( O{OQk;CF 0TmEa59P 制造费用 Manufacturing overhead
n#g_)\ 材料费 Materials
. qSDe+A 管理人员工资 Executive Salaries
H[u9C:}9b 奖金 Wages
)vS0Au^C~ 退职金 Retirement allowance
8In\Jo$|q> 补贴 Bonus
<4;
nq~ 外保劳务费 Outsourcing fee
iT
:3e% 福利费 Employee benefits/welfare
G<e+sDQ2 会议费 Coferemce
dhtH&:J< ; 加班餐费 Special duties
ks
C_F8Q+ 市内交通费 Business traveling
DLrV{8%W 通讯费 Correspondence
>8_y-74 电话费 Correspondence
A,.X 水电取暖费 Water and Steam
Zu,:}+niU 税费 Taxes and dues
bI &<L O 租赁费 Rent
bFX{|&tHU 管理费 Maintenance
M YF
^zheD 车辆维护费 Vehicles maintenance
AB'+6QU9k 油料费 Vehicles maintenance
4CF;>b
f~ 培训费 Education and training
+
f6 7y 接待费 Entertainment
\I p)Lm0 图书、印刷费 Books and printing
#gQn3.PX+y 运费 Transpotation
:')[pO_FW* 保险费 Insurance premium
xn3 _ E D 支付手续费 Commission
:EV.nD7 杂费 Sundry charges
9,'m,2%W 折旧费 Depreciation expense
X%
'z 机物料消耗 Article of consumption
Rl ewp8?LB 劳动保护费 Labor protection fees
.2f vRN92 总监Director
M M@,J < 总会计师 Finance Controller
%*gf_ GeM 高级 Senior 如高级经理为 Senior Manager
23):OB>S` 营业费用 Operating expenses
^xa, r#N:V 代销手续费 Consignment commission charge
mLuNl ^)3 运杂费 Transpotation
L(TM&
ps\- 保险费 Insurance premium
;\*3A22 # 展览费 Exhibition fees
zvV&Hks- 广告费 Advertising fees
49MEGl;K0\ 管理费用 Adminisstrative expenses
lAU99(GXV 职工工资 Staff Salaries
S?0o[7(x* 修理费 Repair charge
T '5{p 低值易耗摊销 Article of consumption
7.h {"xOx{ 办公费 Office allowance
r"
dIB@ 差旅费 Travelling expense
ZIx-mC5 工会经费 Labour union expenditure
R])Eg& 研究与开发费 Research and development expense
<c}@l
j-j 福利费 Employee benefits/welfare
UGPDwgq\v 职工教育经费 Personnel education
yNns6 待业保险费 Unemployment insurance
Ks%0!X?3q 劳动保险费 Labour insurance
X+;[Gc}(W 医疗保险费 Medical insurance
>1s a*Wf 会议费 Coferemce
6HY): M&? 聘请中介机构费 Intermediary organs
&!8 WRJ 咨询费 Consult fees
bCw{9El!K4 诉讼费 Legal cost
j*DPW)RkKX 业务招待费 Business entertainment
[KK
|_ 技术转让费 Technology transfer fees
z+"$G 矿产资源补偿费 Mineral resources compensation fees
tY)L^.* 7 排污费 Pollution discharge fees
IA` voO$ 房产税 Housing property tax
7_\sx7h{3 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
)s
$]+HQs 土地使用税 Tenure tax
(T T=i 印花税 Stamp tax
[Fr ](&Tx 财务费用 Finance charge
|owr?tC 利息支出 Interest exchange
Ooz ,?wU6 汇兑损失 Foreign exchange loss
E'LI0fr 各项手续费 Charge for trouble
XKjrS
9: 各项专门借款费用 Special-borrowing cost
-8n
1y[ ps{4_V-3 u 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 dOeM0_o
