%$i
}[ U 1、部门的称谓
=%c\<<]aV \-f/\P/ w 市场部Marketing
)4m`Ya,E3 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
mrr~ #Bb> 客户服务 Customer Service ，例如客服员叫CSR，R for representative
/ :6|)AW.{ 人事部 Human Resource
0m"Ni:KEf 行政部 Admin.
m/ID3_ 财务部 Finance & Accounting
ZY @ntV? 产品供应 Product Supply，例如产品调度员叫 P S Planner
K<kl2 # ou- uZ"$,c 2、人员的称谓
={+8jQqi1 助理 Assistant
[m%]C 秘书 secretary
&b7_%,Bx4 前台接待小姐 Receptionist
*> 1^q9M 文员 clerk ，如
会计文员为Accounting Clerk
F\L!.B 主任 supervisor
b4WH37,lA 经理 Manager
Z!7xRy 总经理 GM，General Manager
&;=/^~EG 入场费admission
K[LuvS 运费freight
1j:aGj>{ 小费tip
Vxu V`P lf 学费tuition
~QDM
.5 价格，代价charge
WqF$-rBJG^ @BF1X.4-+ 制造费用 Manufacturing overhead
Z# bO}! 材料费 Materials
#V%98| " 管理人员工资 Executive Salaries
:7mHPe }( 奖金 Wages
G$%F`R[ 退职金 Retirement allowance
A.dbb'^ 补贴 Bonus
7 )r L<+ 外保劳务费 Outsourcing fee
4^M"V5tDx 福利费 Employee benefits/welfare
m}\QGtJ6 会议费 Coferemce
Wpi3 5JrC 加班餐费 Special duties
|_>^vW1
f 市内交通费 Business traveling
" H<us?r{ 通讯费 Correspondence
~ BX=n9 电话费 Correspondence
G\TO ]c 水电取暖费 Water and Steam
j49Uj}:j 税费 Taxes and dues
%yu =,J j 租赁费 Rent
:dAd5v2f 管理费 Maintenance
xLDD;Qm, 车辆维护费 Vehicles maintenance
d Rnf 油料费 Vehicles maintenance
O#^H.B 培训费 Education and training
\7"|' fz 接待费 Entertainment
stBe ^C 图书、印刷费 Books and printing
IA({R
E 运费 Transpotation
XNv2xuOc J 保险费 Insurance premium
XclTyUGoK+ 支付手续费 Commission
y!.jpF'uI 杂费 Sundry charges
Jk6}hUH, 折旧费 Depreciation expense
$2L6:& .P, 机物料消耗 Article of consumption
fyA-*)oHv 劳动保护费 Labor protection fees
<.B+&3') 总监Director
W>)0=8#\ 总会计师 Finance Controller
\ '4~@ 高级 Senior 如高级经理为 Senior Manager
p2 {7+m 营业费用 Operating expenses
\ /o$io,kV 代销手续费 Consignment commission charge
%dFJ'[jDL 运杂费 Transpotation
pX?3inQP%( 保险费 Insurance premium
-` U |5
展览费 Exhibition fees
EN
2SI+ 广告费 Advertising fees
9ziFjP+1 管理费用 Adminisstrative expenses
U`mX
f #D 职工工资 Staff Salaries
L2ydyXIsd 修理费 Repair charge
!}#> ky!t 低值易耗摊销 Article of consumption
YAOfuas]j 办公费 Office allowance
AcPLJ!y 差旅费 Travelling expense
/[.V( K
D 工会经费 Labour union expenditure
MK=oGzK 研究与开发费 Research and development expense
7GYf#} N 福利费 Employee benefits/welfare
ehr-o7]( 职工教育经费 Personnel education
gM\>{ihM' 待业保险费 Unemployment insurance
)Y7H@e\1 劳动保险费 Labour insurance
Nc7"`!;-
医疗保险费 Medical insurance
pg4W?N` 会议费 Coferemce
>+P}S@ 聘请中介机构费 Intermediary organs
:* M?RL@j 咨询费 Consult fees
IMH4GV
r" 诉讼费 Legal cost
K8;SE ! 业务招待费 Business entertainment
3R+% C* 7 技术转让费 Technology transfer fees
w`)5(~b 矿产资源补偿费 Mineral resources compensation fees
A'DFY { 排污费 Pollution discharge fees
E1eGZ&&Gd 房产税 Housing property tax
g Ed A
hfx 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
pj$J A 土地使用税 Tenure tax
?e$&=FC0; 印花税 Stamp tax
w\bwa!3Y 财务费用 Finance charge
rx 1u *L 利息支出 Interest exchange
d m8t ~38 汇兑损失 Foreign exchange loss
3%kUj 各项手续费 Charge for trouble
e U1F7LS 各项专门借款费用 Special-borrowing cost
hCcI]#S& {dpC;jsW1 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 tYu<(Z(l)
