/{*$JF
1、部门的称谓
kO_5|6 ?fK1 市场部Marketing
=w%O a< 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
^ R~~L 客户服务 Customer Service ，例如客服员叫CSR，R for representative
D*2\{W/ 人事部 Human Resource
:_HF j.JW 行政部 Admin.
/XbW<dfl 财务部 Finance & Accounting
m3 -9b" 产品供应 Product Supply，例如产品调度员叫 P S Planner
t
C )6 fk {0d 2、人员的称谓
)(T AT< 助理 Assistant
'*T]fND4 秘书 secretary
RN9;kB)c 前台接待小姐 Receptionist
75NRCXh. 文员 clerk ，如
会计文员为Accounting Clerk
h-QLV[^ 主任 supervisor
OZ(dpV9.S 经理 Manager
@~:8 ye 总经理 GM，General Manager
E^CiOTN 入场费admission
D/ Dt 运费freight
Jp~zX
lu 小费tip
{y-^~Q"z 学费tuition
cUk*C 价格，代价charge
^3~e/P KM .F2 :!h$ 制造费用 Manufacturing overhead
Yj3I5RG 材料费 Materials
1cC1*c0Z 管理人员工资 Executive Salaries
KoBW}x9Jp 奖金 Wages
m_7
nz!h 退职金 Retirement allowance
+%0z`E\?M# 补贴 Bonus
,o#kRWRG 外保劳务费 Outsourcing fee
5V5w:U>_z 福利费 Employee benefits/welfare
Zv!{{XO2; 会议费 Coferemce
U[\Vj_? (I 加班餐费 Special duties
$xgBKD 市内交通费 Business traveling
TqAPAHg 通讯费 Correspondence
[V}, tO|
电话费 Correspondence
P'$ `'J]j 水电取暖费 Water and Steam
I'!/[\ _ 税费 Taxes and dues
nJFg^ s 1 租赁费 Rent
cg T 管理费 Maintenance
%, q. ),F 车辆维护费 Vehicles maintenance
)"<8K}%! 油料费 Vehicles maintenance
osP\D iQ 培训费 Education and training
5M_Wj*a}7 接待费 Entertainment
q3w1GD
图书、印刷费 Books and printing
q1{H~VSn" 运费 Transpotation
l*=aMjd? 保险费 Insurance premium
xge7r 3i 支付手续费 Commission
Ip
*g' 杂费 Sundry charges
L}k/9F.5 折旧费 Depreciation expense
S4o$t -9l 机物料消耗 Article of consumption
*_-'/
i 劳动保护费 Labor protection fees
H)(jh 总监Director
5Av=3[kh"% 总会计师 Finance Controller
BlC
<`2S 高级 Senior 如高级经理为 Senior Manager
8|g<X1H{M 营业费用 Operating expenses
1DJekiWf 代销手续费 Consignment commission charge
!{%: qQiA 运杂费 Transpotation
b/("Y.r= 保险费 Insurance premium
R9o- `Wz 展览费 Exhibition fees
,!Q V>= 广告费 Advertising fees
3iNkoBCg 管理费用 Adminisstrative expenses
Xyx"A(v^l 职工工资 Staff Salaries
oF&l-DHp 修理费 Repair charge
a2@c%i 低值易耗摊销 Article of consumption
Bi%x`4Lf 办公费 Office allowance
r
,(Mu 差旅费 Travelling expense
{S.>BXX 工会经费 Labour union expenditure
V!/:53 研究与开发费 Research and development expense
PAF8W lg 福利费 Employee benefits/welfare
}
p:%[ 职工教育经费 Personnel education
t0E 51Ic@ 待业保险费 Unemployment insurance
0y#Ih {L 劳动保险费 Labour insurance
=d`5f@'rl 医疗保险费 Medical insurance
Ri7((x]H" 会议费 Coferemce
GZ #a j| 聘请中介机构费 Intermediary organs
chI.{Rj 咨询费 Consult fees
J$ut
_N):N 诉讼费 Legal cost
6<'K~ 1do: 业务招待费 Business entertainment
}j {!-& 技术转让费 Technology transfer fees
BOVPKX 矿产资源补偿费 Mineral resources compensation fees
/F /;G*n 排污费 Pollution discharge fees
%VNlXHO. 房产税 Housing property tax
aAt>QxGQ
W 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
^"8wUsP 土地使用税 Tenure tax
1R%1h9I4' 印花税 Stamp tax
2[yBD-": 财务费用 Finance charge
2tQ`/!m>v$ 利息支出 Interest exchange
Jf;?XP ]z 汇兑损失 Foreign exchange loss
R
W/ z1 各项手续费 Charge for trouble
d l] # 各项专门借款费用 Special-borrowing cost
Q;/a F` WgQBGch,! 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 4_?7&G0(
