kO-(~]; 1、部门的称谓
C{wEzM : \5cpFj5% 市场部Marketing
;6hOx(>`= 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）
4nz 35BLr 客户服务 Customer Service ，例如客服员叫CSR，R for representative
tFl"n;~T 人事部 Human Resource
sUm ' 行政部 Admin.
gv{ >`AN 财务部 Finance & Accounting
&
"B=/-( 产品供应 Product Supply，例如产品调度员叫 P S Planner
>i-"<&#jG 9Lfv^V0 2、人员的称谓
:P=(k2 助理 Assistant
IdxzE_@ 秘书 secretary
G<;*
SYAb 前台接待小姐 Receptionist
ji,kkipY?w 文员 clerk ，如
会计文员为Accounting Clerk
5i{j' {_(8 主任 supervisor
f'3$9x 经理 Manager
_n\GNUA 总经理 GM，General Manager
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入场费admission
b\+`e b8_ 运费freight
##4HYQ%E 小费tip
$7A8/# 学费tuition
eGbG w 价格，代价charge
b*Q &CL n@[O| ?S 制造费用 Manufacturing overhead
]:/Q]n^ 材料费 Materials
K,:N
管理人员工资 Executive Salaries
_2 osV[e 奖金 Wages
yJe>JK~) 退职金 Retirement allowance
QnX(V[ 补贴 Bonus
',5 ky{ 外保劳务费 Outsourcing fee
w JY ' 福利费 Employee benefits/welfare
6/d I6 C! 会议费 Coferemce
yyy|Pw4:Z 加班餐费 Special duties
&~U ] ~;@ 市内交通费 Business traveling
('p 5:d 通讯费 Correspondence
y Fq&8 x<X 电话费 Correspondence
I ?.^ho 水电取暖费 Water and Steam
}| 5Pr(I 税费 Taxes and dues
fL7xq$K 租赁费 Rent
>t_ 6B~x9 管理费 Maintenance
V,N%;iB} 车辆维护费 Vehicles maintenance
r^ ZEImjc 油料费 Vehicles maintenance
07=mj%yV 培训费 Education and training
ZO$%[
ftb 接待费 Entertainment
?#UO./ " 图书、印刷费 Books and printing
gjzuG< 7m 运费 Transpotation
YQA ,f# 保险费 Insurance premium
[0D .K}7 | 支付手续费 Commission
)q3p-)@kQ 杂费 Sundry charges
ls
)%c 折旧费 Depreciation expense
n#_$\
p>Yd 机物料消耗 Article of consumption
2*#|Nj=^ 劳动保护费 Labor protection fees
<0q;NrvUb 总监Director
Rr|VD@% 总会计师 Finance Controller
kt$jm)UI~l 高级 Senior 如高级经理为 Senior Manager
UN<]N76! 营业费用 Operating expenses
-_eLf# 3 代销手续费 Consignment commission charge
l0A&9g*l2 运杂费 Transpotation
8 uwq-/$ 保险费 Insurance premium
G+|` 2an 展览费 Exhibition fees
{%6`!WW[ 广告费 Advertising fees
N_[*
H 管理费用 Adminisstrative expenses
!f &g-V 职工工资 Staff Salaries
LTx,cP 修理费 Repair charge
h2 ;F
低值易耗摊销 Article of consumption
p,i[W.dy.' 办公费 Office allowance
V[vl!XM 差旅费 Travelling expense
RF0Hj gP 工会经费 Labour union expenditure
@@ %.t|= 研究与开发费 Research and development expense
pr UM-u8 福利费 Employee benefits/welfare
xAM W-eF?d 职工教育经费 Personnel education
<
F+l 待业保险费 Unemployment insurance
c. F6~IHu7 劳动保险费 Labour insurance
Pce;r*9 医疗保险费 Medical insurance
`~ CQU 会议费 Coferemce
w %BL 聘请中介机构费 Intermediary organs
$,Yd>%Y 咨询费 Consult fees
I,@6J(9 诉讼费 Legal cost
d T 1H 业务招待费 Business entertainment
><HE;
cVg? 技术转让费 Technology transfer fees
AoL2@C.C%D 矿产资源补偿费 Mineral resources compensation fees
?zHPJLv|Y 排污费 Pollution discharge fees
]^K 4i)\ 房产税 Housing property tax
_8UDT^?8, 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
|R\>@Mg#B 土地使用税 Tenure tax
,>+p-M8ZL 印花税 Stamp tax
ly3\e_z:G 财务费用 Finance charge
mk+B9?;cF- 利息支出 Interest exchange
`
3K)GA 汇兑损失 Foreign exchange loss
uw +M 各项手续费 Charge for trouble
i|*)I:SHU 各项专门借款费用 Special-borrowing cost
Qtv&ijFC `W/>XZl +t 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 }"!I[Ek> y
