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y:C<> 1、部门的称谓
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#fRhG^QKp 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）
xWU0Ev)4U 客户服务 Customer Service ，例如客服员叫CSR，R for representative
m/Q@ - 人事部 Human Resource
ia LsIy#h 行政部 Admin.
y5RcJM 财务部 Finance & Accounting
op/HZa 产品供应 Product Supply，例如产品调度员叫 P S Planner
8 uchp GTeFDm; T^ 2、人员的称谓
M0S}-eXc5 助理 Assistant
25
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o;D87E6Z
前台接待小姐 Receptionist
a:XVu0`( 文员 clerk ，如
会计文员为Accounting Clerk
|K,9EM3 主任 supervisor
^j0Mu.+_ 经理 Manager
6
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9.!6wd4mw 入场费admission
7(QRG\G# 运费freight
R/Mwq#xUb 小费tip
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学费tuition
B-@6m 价格，代价charge
m$ NBG w Yo/U /dB 制造费用 Manufacturing overhead
(vB aem9 材料费 Materials
68[3
/ 管理人员工资 Executive Salaries
Q&opn vN 奖金 Wages
\ ExM.T 退职金 Retirement allowance
{Uz @`QO3 补贴 Bonus
\3-XXq 外保劳务费 Outsourcing fee
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2%m H 会议费 Coferemce
m .iCGX 加班餐费 Special duties
}/nbv;) 市内交通费 Business traveling
jr|(K *; 通讯费 Correspondence
X|TEeE c[L 电话费 Correspondence
w9rwuk 水电取暖费 Water and Steam
GvF8S MO[x 税费 Taxes and dues
*`mP Pts} 租赁费 Rent
2 E33m*C2 管理费 Maintenance
9%S{fd\# 车辆维护费 Vehicles maintenance
jr bEJ. 油料费 Vehicles maintenance
n#uH^@#0 培训费 Education and training
o]t6u .L 接待费 Entertainment
?l! L
)!2 图书、印刷费 Books and printing
:!Wijdq 运费 Transpotation
MUhC6s\F 保险费 Insurance premium
\_Nr7sc\ 支付手续费 Commission
X^r5su? 杂费 Sundry charges
}fpK{db 折旧费 Depreciation expense
w < 3}(1 机物料消耗 Article of consumption
4EQ7 OGU 劳动保护费 Labor protection fees
1+~JGY# 总监Director
;2Db/"`t 总会计师 Finance Controller
L>5VnzS I 高级 Senior 如高级经理为 Senior Manager
7-6Z\.- 营业费用 Operating expenses
dIQ7u 代销手续费 Consignment commission charge
9I0/KuZd
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Fq! 12/Nn 保险费 Insurance premium
xphw0Es 展览费 Exhibition fees
a*REx_gLG 广告费 Advertising fees
QWH1xId 管理费用 Adminisstrative expenses
I+Qv $#S/ 职工工资 Staff Salaries
8Y *SZTzV 修理费 Repair charge
kT @RA} 低值易耗摊销 Article of consumption
c9-$t d& 办公费 Office allowance
]w h8m1 差旅费 Travelling expense
_IuEa\> 工会经费 Labour union expenditure
^.
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i>HipD,TD 福利费 Employee benefits/welfare
S+3'C 职工教育经费 Personnel education
X&o!xV -+ 待业保险费 Unemployment insurance
*vc=>AEc 劳动保险费 Labour insurance
F`S OF
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F,
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8J{I6nPF 聘请中介机构费 Intermediary organs
, mEFp_a+ 咨询费 Consult fees
vDZhoD=VR 诉讼费 Legal cost
d af$ ` 业务招待费 Business entertainment
py`RH ) 技术转让费 Technology transfer fees
Bj09?#~[ 矿产资源补偿费 Mineral resources compensation fees
eZ5UR01 4 排污费 Pollution discharge fees
-fw0bL%0 房产税 Housing property tax
A"x1MjuqLM 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
4o8uWS {` 土地使用税 Tenure tax
Xoyk 'T] - 印花税 Stamp tax
2
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V#
.;OtF] 利息支出 Interest exchange
u3vBMe0v[ 汇兑损失 Foreign exchange loss
Z)EmX= 各项手续费 Charge for trouble
bq[j4xH0X 各项专门借款费用 Special-borrowing cost
n)u vN mE( EyB< 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 N(>a-a
