$"{I| UFC 1、部门的称谓
yxy~N\ 0 9Ui|8e~= 市场部Marketing
RV6|sN[x> 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
t",b.vki\z 客户服务 Customer Service ，例如客服员叫CSR，R for representative
esHcE{GNOS 人事部 Human Resource
x1 1ug 行政部 Admin.
h_xzqElZu 财务部 Finance & Accounting
N S^+n4
产品供应 Product Supply，例如产品调度员叫 P S Planner
q<Wz9lDMNR ID$%
4jl 2、人员的称谓
sKL"JA
T 助理 Assistant
@t,Y< )U 秘书 secretary
KA]5tVQA 前台接待小姐 Receptionist
K55]W2I9 文员 clerk ，如
会计文员为Accounting Clerk
kwpbg Q 主任 supervisor
Z nh) m 经理 Manager
\yA*)X+ 总经理 GM，General Manager
?lQ-HO A w 入场费admission
%`^{Hh` 运费freight
a^Lo;kHY 小费tip
b:6e2|xf? 学费tuition
Hu 7WU;w 价格，代价charge
uBxs`'C $ ud\CU:r 制造费用 Manufacturing overhead
Gq; !g( 材料费 Materials
6kHb* L Je 管理人员工资 Executive Salaries
C3e0d~C 奖金 Wages
#TG.weTC 退职金 Retirement allowance
A&qZ:&(OM 补贴 Bonus
JCZ 5q9b 外保劳务费 Outsourcing fee
*d,Z ?S/ 福利费 Employee benefits/welfare
[X'u=
{ 会议费 Coferemce
Q`(.Blgm; 加班餐费 Special duties
MDO
P2y`2i 市内交通费 Business traveling
sn:wLc/GAd 通讯费 Correspondence
0^zp*u 电话费 Correspondence
Mp`i@p m+ 水电取暖费 Water and Steam
0z=^_Fb 税费 Taxes and dues
OW1\@CC-69 租赁费 Rent
vS +E`[ 管理费 Maintenance
bWfT-Jewh 车辆维护费 Vehicles maintenance
./E<v 油料费 Vehicles maintenance
5jK9cF$> 培训费 Education and training
1A; f[Rze 接待费 Entertainment
C!S( !Z, 图书、印刷费 Books and printing
5TVA1 运费 Transpotation
ev%}\^Vl[ 保险费 Insurance premium
.V\: )\<| 支付手续费 Commission
$ 2PpG|q 杂费 Sundry charges
J={IGA 折旧费 Depreciation expense
{qPu }? 0 机物料消耗 Article of consumption
Y|N.R(sAs& 劳动保护费 Labor protection fees
C(lGW,! 总监Director
B/ACU 总会计师 Finance Controller
g)Dg=3+
> 高级 Senior 如高级经理为 Senior Manager
tk,Vp3p 营业费用 Operating expenses
*S{fyYyM 代销手续费 Consignment commission charge
p +O,C{^f 运杂费 Transpotation
k JG0X%+w 保险费 Insurance premium
5Ak6
q(\ 展览费 Exhibition fees
"o>gX' m* 广告费 Advertising fees
CxJkT
2 管理费用 Adminisstrative expenses
s!F`
0=J^ 职工工资 Staff Salaries
.3<
sv 修理费 Repair charge
8+OcM
;0 低值易耗摊销 Article of consumption
CWS&f
g%o{ 办公费 Office allowance
xE%sPWbj 差旅费 Travelling expense
AWn$od`#s
工会经费 Labour union expenditure
a) 5;Od 研究与开发费 Research and development expense
qQ x5n
福利费 Employee benefits/welfare
v* /}s :a 职工教育经费 Personnel education
$g!~T!p= 待业保险费 Unemployment insurance
s2Hx ?~ 劳动保险费 Labour insurance
Vq K/GWg 医疗保险费 Medical insurance
/DN !" 会议费 Coferemce
X*Cvh| 聘请中介机构费 Intermediary organs
%:hU:+G E 咨询费 Consult fees
Mg76v<mv< 诉讼费 Legal cost
i 2(lqhaP 业务招待费 Business entertainment
\rY<Dxt Oq 技术转让费 Technology transfer fees
sDzlNMr?P+ 矿产资源补偿费 Mineral resources compensation fees
:ZP`Y%dt' 排污费 Pollution discharge fees
e:kd0)9 房产税 Housing property tax
EwH_k 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
}E]& ,[4&M 土地使用税 Tenure tax
B$ @fE} 印花税 Stamp tax
a 2\r^fY/ 财务费用 Finance charge
47
* , 利息支出 Interest exchange
/$,~|X;
& 汇兑损失 Foreign exchange loss
=%+o4\N, 各项手续费 Charge for trouble
|B/A)(c
yV 各项专门借款费用 Special-borrowing cost
&['cZ/bM dE0 p>4F 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 'k(aZ"
