e)aH7Jj# 1、部门的称谓
b Zu2.?{ pet q6)g? 市场部Marketing
p$a+?5'Q 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
Q; BD|95nl 客户服务 Customer Service ，例如客服员叫CSR，R for representative
(Ji=fh+ 人事部 Human Resource
yZ,S$tSR 行政部 Admin.
E=t^I
/f)E 财务部 Finance & Accounting
`:
9n
]xP 产品供应 Product Supply，例如产品调度员叫 P S Planner
! l"*DR o_cAelI[! 2、人员的称谓
e5m]mzF@ 助理 Assistant
`bW0Va
N 秘书 secretary
M\r=i>(cu 前台接待小姐 Receptionist
3W}qNY;J 文员 clerk ，如
会计文员为Accounting Clerk
HjZ f3VwI 主任 supervisor
=H?^G[ y 经理 Manager
ORFi0gFbA 总经理 GM，General Manager
c "z E 入场费admission
v-}B
T+ 运费freight
`Db%:l^e 小费tip
C@ "l" 学费tuition
'%*/iH6<U{ 价格，代价charge
W/
u_<\ =m
U</ F) 制造费用 Manufacturing overhead
yH]w(z5Z 材料费 Materials
5E} !TL$ 管理人员工资 Executive Salaries
9eEA80i7
奖金 Wages
z;\,Dt 退职金 Retirement allowance
YZz8x tM<2 补贴 Bonus
+Oc |Oo 外保劳务费 Outsourcing fee
IY}{ 1[<N 福利费 Employee benefits/welfare
,$"T/yYer 会议费 Coferemce
=:m6ge@C&H 加班餐费 Special duties
q1Ehl
S 市内交通费 Business traveling
p)s *Cw 通讯费 Correspondence
8^hbS%s! 电话费 Correspondence
_7,4C? 水电取暖费 Water and Steam
LcG G~P|ML 税费 Taxes and dues
As(6E}{S 租赁费 Rent
+d=8 /3O% 管理费 Maintenance
_A6e|(.ll 车辆维护费 Vehicles maintenance
2E@g# :3 油料费 Vehicles maintenance
F,@uYMQs 培训费 Education and training
?F9c6 $| 接待费 Entertainment
c? >;UzM 图书、印刷费 Books and printing
i?6#>;f 运费 Transpotation
QQQN}!xPj 保险费 Insurance premium
p`}G" DM 支付手续费 Commission
]~\%ANoi 杂费 Sundry charges
B X Et]+Q 折旧费 Depreciation expense
ij02J`w:Ra 机物料消耗 Article of consumption
:@^T
^ 劳动保护费 Labor protection fees
| yi#6!}^ 总监Director
:Kk+wp}f # 总会计师 Finance Controller
GyGF<%nq 高级 Senior 如高级经理为 Senior Manager
CMU\DO 营业费用 Operating expenses
7$7#z\VWu 代销手续费 Consignment commission charge
Nj+g Sa9 运杂费 Transpotation
kD #hfYs)i 保险费 Insurance premium
4Vv$ bbu+ 展览费 Exhibition fees
8-FW'bA 广告费 Advertising fees
BZk0B ? 管理费用 Adminisstrative expenses
@}hdMVi 职工工资 Staff Salaries
A<[BR*n 修理费 Repair charge
P5`BrY,hZ 低值易耗摊销 Article of consumption
2I0Zr;\f 办公费 Office allowance
b@9d@@/wx 差旅费 Travelling expense
M`,`2I A 工会经费 Labour union expenditure
Jv59zI
研究与开发费 Research and development expense
c:`CL<xzU 福利费 Employee benefits/welfare
EO G &Xa 职工教育经费 Personnel education
5`{u! QE 待业保险费 Unemployment insurance
oZw #]Q@ 劳动保险费 Labour insurance
Wqas1yL_ 医疗保险费 Medical insurance
6yedl0@wa! 会议费 Coferemce
nO q`Cwh9 聘请中介机构费 Intermediary organs
V~S(cO[vj 咨询费 Consult fees
m&k l_f7 诉讼费 Legal cost
9lc{{)m2) 业务招待费 Business entertainment
q82yh& 技术转让费 Technology transfer fees
mZ#h p}\. 矿产资源补偿费 Mineral resources compensation fees
O.$OLK;v 排污费 Pollution discharge fees
"] x#kM 房产税 Housing property tax
l vfplA 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
lBNB8c0e"{ 土地使用税 Tenure tax
kB]*2o9-3 印花税 Stamp tax
*&$2us0%% 财务费用 Finance charge
|^ J5YwCf 利息支出 Interest exchange
(dA E 汇兑损失 Foreign exchange loss
;!pJ %p0Sc 各项手续费 Charge for trouble
eRB
K= X 各项专门借款费用 Special-borrowing cost
u'qc=5 yrFl,/8&G 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 YguY5z
