$)1i)/]9U 1、部门的称谓
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Tmh \(ygdZ{R 市场部Marketing
,cgFdOM. 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<)C
bple\ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
,N[N;Uoj 人事部 Human Resource
{`FkiB` i 行政部 Admin.
toq/G,N Q 财务部 Finance & Accounting
81gcM? 产品供应 Product Supply，例如产品调度员叫 P S Planner
e wo]-BQS mv5=>
Xc6 2、人员的称谓
DChqcdx~~ 助理 Assistant
`&\jOve 秘书 secretary
n(i Uc1Y 前台接待小姐 Receptionist
BGtr= &Hq 文员 clerk ，如
会计文员为Accounting Clerk
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主任 supervisor
)\
`AD# 经理 Manager
y /$Q5P+o 总经理 GM，General Manager
Fgx{ s%&- 入场费admission
m* Zq3j 运费freight
OcA_ m. 小费tip
-
8HK_eQn 学费tuition
:]Nn(}, 价格，代价charge
pyvH [ WH
>= *\ 制造费用 Manufacturing overhead
}ZQ)]Mr 材料费 Materials
TY."?` [FK 管理人员工资 Executive Salaries
3 291"0 奖金 Wages
{iGy@?d)zt 退职金 Retirement allowance
}M
cqoZ%F 补贴 Bonus
{7k Jj(Ue 外保劳务费 Outsourcing fee
04K[U9W3 福利费 Employee benefits/welfare
!"v[\||1 会议费 Coferemce
s6q6)RD" 加班餐费 Special duties
%DK0s(*w0 市内交通费 Business traveling
q7}r D$ 通讯费 Correspondence
_ Sq*m= 电话费 Correspondence
/ [s TN.MG 水电取暖费 Water and Steam
Oe)d|6= 税费 Taxes and dues
b< dwf[ 租赁费 Rent
* ~D| M 管理费 Maintenance
sf([
8YU d 车辆维护费 Vehicles maintenance
&z;bX-"E 油料费 Vehicles maintenance
3WVH8S b 培训费 Education and training
AiP#wK ; 接待费 Entertainment
Ulf'gD4e 图书、印刷费 Books and printing
L;7 u0Yg 运费 Transpotation
Qe[ejj1o: 保险费 Insurance premium
"{;E+-/
aL 支付手续费 Commission
LD=e Mk:
~ 杂费 Sundry charges
/ 5!0wx N 折旧费 Depreciation expense
V< Ib#rd' 机物料消耗 Article of consumption
1f K]A*{p 劳动保护费 Labor protection fees
u c<JF= 总监Director
|)+ s, LT5 总会计师 Finance Controller
t)4><22of 高级 Senior 如高级经理为 Senior Manager
qa\e`LD%Y 营业费用 Operating expenses
L">\c5ca 代销手续费 Consignment commission charge
9{GEq@`7 运杂费 Transpotation
>1}@Q(n/}{ 保险费 Insurance premium
+]3kcm7 B 展览费 Exhibition fees
HBdZE7.x)3 广告费 Advertising fees
-;:.+1 管理费用 Adminisstrative expenses
]\C wa 9 职工工资 Staff Salaries
S-f
.NC}:i 修理费 Repair charge
P=[_W;->} 低值易耗摊销 Article of consumption
h- f`as"d 办公费 Office allowance
WYUel4Z 差旅费 Travelling expense
g@O H,h / 工会经费 Labour union expenditure
|JL ?"cc 研究与开发费 Research and development expense
0"F|) 福利费 Employee benefits/welfare
? K ,d 职工教育经费 Personnel education
@!Z1*a. 待业保险费 Unemployment insurance
$} @gR]
Z 劳动保险费 Labour insurance
4,P( w+ 医疗保险费 Medical insurance
8.!+Hm4 会议费 Coferemce
\ xJ_ )r 聘请中介机构费 Intermediary organs
[ *~2Ts 咨询费 Consult fees
2Ij,OIcdBE 诉讼费 Legal cost
h6Q~Di
业务招待费 Business entertainment
mDXG~*1 技术转让费 Technology transfer fees
>T#" Im- 矿产资源补偿费 Mineral resources compensation fees
0clq} 排污费 Pollution discharge fees
{ E;oirv& 房产税 Housing property tax
* x & 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
hh-a+]
c0 土地使用税 Tenure tax
L>Y3t1= 印花税 Stamp tax
GGs7]mhA 财务费用 Finance charge
U2Tw_ 利息支出 Interest exchange
.iC!Ttr 汇兑损失 Foreign exchange loss
3#0y.. F 各项手续费 Charge for trouble
bZ>dr{%%e 各项专门借款费用 Special-borrowing cost
A+MG?k>yg |ms . 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 iYf)FPET
