w&wA >q>& 1、部门的称谓
`uIx/.L G| QUujl 市场部Marketing
q 9W~
7 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）
|dl0B26x 客户服务 Customer Service ，例如客服员叫CSR，R for representative
#Dj"W8'zh 人事部 Human Resource
Eu`2w%qz 行政部 Admin.
7gV h!rm
财务部 Finance & Accounting
>zPO>.?h7T 产品供应 Product Supply，例如产品调度员叫 P S Planner
r,` Z.A
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-v 2、人员的称谓
VZT6;1TD$8 助理 Assistant
u"`5 秘书 secretary
)CC? vV 前台接待小姐 Receptionist
L?=#*4t 文员 clerk ，如
会计文员为Accounting Clerk
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主任 supervisor
$
7U Dz 经理 Manager
Y=P9:unG 总经理 GM，General Manager
r.^0!(d 入场费admission
]Y_{P~ZX 运费freight
I!|y;mh:it 小费tip
8Zcol$XS' 学费tuition
wb(*7 &eP: 价格，代价charge
nwa\Lrh Nd]0 ta 制造费用 Manufacturing overhead
tyc8{t#Z 材料费 Materials
h|J;6Sm@ 管理人员工资 Executive Salaries
8yHq7= 奖金 Wages
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p 退职金 Retirement allowance
NEq t).
补贴 Bonus
g8%MO hg 外保劳务费 Outsourcing fee
#5'c\\
?Q 福利费 Employee benefits/welfare
SL[rn<x| 会议费 Coferemce
/HB+ami, 加班餐费 Special duties
tP}Xhn` 市内交通费 Business traveling
P_,v5Qx"- 通讯费 Correspondence
Nc
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]*bAF^8i 水电取暖费 Water and Steam
mDb-=[W5 税费 Taxes and dues
9 b?i
G 租赁费 Rent
sx-EA&5-9k 管理费 Maintenance
J y]FrSm^ 车辆维护费 Vehicles maintenance
Cr'
! "F 油料费 Vehicles maintenance
9T8|y]0F 培训费 Education and training
4fu'QZ (} 接待费 Entertainment
gJ]Cq/gC 图书、印刷费 Books and printing
v57N^DR{ 运费 Transpotation
\\Y,?x_0T 保险费 Insurance premium
5,F;j<F 支付手续费 Commission
v*&Uk '4E 杂费 Sundry charges
M%7`8KQ 折旧费 Depreciation expense
3CA|5A.Pa 机物料消耗 Article of consumption
Ya~ "R#Uy 劳动保护费 Labor protection fees
] b}B~jD 总监Director
zl0;84:H 总会计师 Finance Controller
7sj<|g<h(_ 高级 Senior 如高级经理为 Senior Manager
uK$=3[;U/! 营业费用 Operating expenses
A;odVaH7 代销手续费 Consignment commission charge
x$~3$E 运杂费 Transpotation
&J\B\` 保险费 Insurance premium
A ?#]s 展览费 Exhibition fees
J2r
vJ2l=t 广告费 Advertising fees
_GE=kw;: 管理费用 Adminisstrative expenses
?lF mXZy` 职工工资 Staff Salaries
0LS -i% 0 修理费 Repair charge
q_-ma_ F#s 低值易耗摊销 Article of consumption
J
cP~-cp 办公费 Office allowance
3}08RU7[! 差旅费 Travelling expense
R78!x*U } 工会经费 Labour union expenditure
:_>\DJ'> 研究与开发费 Research and development expense
Ynvj; 福利费 Employee benefits/welfare
aPp rMQ5 职工教育经费 Personnel education
):/,w!1 待业保险费 Unemployment insurance
[.{^" <Z< 劳动保险费 Labour insurance
`tX@8| 医疗保险费 Medical insurance
yb69Q#V2 会议费 Coferemce
IDj_l+?c 聘请中介机构费 Intermediary organs
U9x4j_.q 咨询费 Consult fees
I"B8_ 诉讼费 Legal cost
[w,(EE 业务招待费 Business entertainment
3 sl
=>;- 技术转让费 Technology transfer fees
xtOx|FkYcl 矿产资源补偿费 Mineral resources compensation fees
y7>iz6 N 排污费 Pollution discharge fees
!I
N @i:m 房产税 Housing property tax
Ah*wQow 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Y=9q J`q 土地使用税 Tenure tax
7LG+$LEz 印花税 Stamp tax
9e]'OKL+ 财务费用 Finance charge
zkd3Z$Ce 利息支出 Interest exchange
F{;;
: 汇兑损失 Foreign exchange loss
DTPay1]6 各项手续费 Charge for trouble
Rl1$?l6R f 各项专门借款费用 Special-borrowing cost
*vb ^N0P yE}BfU { . 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 [$^A@bqk
