|D3u"Y! :^ 1、部门的称谓
&K)8 S)rZE*~2 市场部Marketing
h `fVQN.3 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）
+jN}d=N- 客户服务 Customer Service ，例如客服员叫CSR，R for representative
|m19fg3u 人事部 Human Resource
=lXj%V^8N 行政部 Admin.
97}]@xN= 财务部 Finance & Accounting
bdUPo+ 产品供应 Product Supply，例如产品调度员叫 P S Planner
%B3~t> R
;& >PFmq 2、人员的称谓
o9?@jjqH 助理 Assistant
ntiS7g e1 秘书 secretary
3P>gDQP 前台接待小姐 Receptionist
~,'{\jDrS 文员 clerk ，如
会计文员为Accounting Clerk
e5 =d
Ev 主任 supervisor
0bNvmZ $ 经理 Manager
'[F:uA 总经理 GM，General Manager
H^_,e= j 入场费admission
&4'< { 运费freight
rCy
b3,W 小费tip
R+s T
&d 学费tuition
;?6 vKpj; 价格，代价charge
aM^iDJ$> -DDA b(2* 制造费用 Manufacturing overhead
o3ZN0j 69| 材料费 Materials
3KLUH=)P 管理人员工资 Executive Salaries
-@uFRQ t 奖金 Wages
*P()& }JK 退职金 Retirement allowance
sE9FT#iE 补贴 Bonus
vG&
>- Z 外保劳务费 Outsourcing fee
F c[KIG3@ 福利费 Employee benefits/welfare
-H1=N 会议费 Coferemce
=O/Bte. 加班餐费 Special duties
,m=F
H?5 市内交通费 Business traveling
NGra/s,9 | 通讯费 Correspondence
Ku;fZN[g 电话费 Correspondence
: -& |QVH 水电取暖费 Water and Steam
\}-4(Xdaq 税费 Taxes and dues
)cf i@-J+# 租赁费 Rent
[)H 6`w 管理费 Maintenance
A#u U ]S 车辆维护费 Vehicles maintenance
1CtUf7 `/Q 油料费 Vehicles maintenance
R^Rc!G} 培训费 Education and training
N gNGq\! 接待费 Entertainment
T.q2tC[ bR 图书、印刷费 Books and printing
Q&m85'r5X 运费 Transpotation
~ KK 9aV{ 保险费 Insurance premium
e~h>b.~ 支付手续费 Commission
91
jRIB 杂费 Sundry charges
t2&kGf" 折旧费 Depreciation expense
J )1 机物料消耗 Article of consumption
6 K2 e]r 劳动保护费 Labor protection fees
5<?Ah+1 总监Director
r)(5,* v 总会计师 Finance Controller
=j]y
?;7q 高级 Senior 如高级经理为 Senior Manager
ycGY5t@K@ 营业费用 Operating expenses
{+N<
9(O 代销手续费 Consignment commission charge
PSr x ! 运杂费 Transpotation
570Xk\R@M 保险费 Insurance premium
3CUQQ_ 展览费 Exhibition fees
G1:}{a5i_ 广告费 Advertising fees
IQQv +af5 管理费用 Adminisstrative expenses
V A/2$5Wu 职工工资 Staff Salaries
Z0|5VLk,<{ 修理费 Repair charge
<H[w0Z$ 低值易耗摊销 Article of consumption
jzvK ;*N 办公费 Office allowance
]kh]l8t ^ 差旅费 Travelling expense
r}U6LE?> 工会经费 Labour union expenditure
i4C{3J^ 研究与开发费 Research and development expense
AbU`wr/h 4 福利费 Employee benefits/welfare
68 %aDs 职工教育经费 Personnel education
_S!^=9bJ 待业保险费 Unemployment insurance
}"Y<<e<z: 劳动保险费 Labour insurance
6#w>6g4V~R 医疗保险费 Medical insurance
gqaM<!] 会议费 Coferemce
>OG189O 聘请中介机构费 Intermediary organs
PA2} 4 ` 咨询费 Consult fees
;W |kc</R* 诉讼费 Legal cost
[V}vd@*k 业务招待费 Business entertainment
l9p
6I 技术转让费 Technology transfer fees
rcnH ^P 矿产资源补偿费 Mineral resources compensation fees
D#jwI,n}x 排污费 Pollution discharge fees
8jK=A2pTa 房产税 Housing property tax
,%i
Scr,z 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
2g(_Kdj*{ 土地使用税 Tenure tax
#%,X),%- 印花税 Stamp tax
S)CsH1Q 财务费用 Finance charge
M-WSdG[AJ 利息支出 Interest exchange
O7.V>7Y9H 汇兑损失 Foreign exchange loss
Z'o0::k 各项手续费 Charge for trouble
g 2Fg 各项专门借款费用 Special-borrowing cost
f5}afPk 7o4E_ .* 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 !&)X5oJ
