ERcj$ [:T( 1、部门的称谓
! bbVa/ o,l 3j|1 市场部Marketing
u,AZMjlF 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）
[1{#a {4 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Z L[~[ 人事部 Human Resource
d(PS 行政部 Admin.
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'aa 财务部 Finance & Accounting
dI k/vg 产品供应 Product Supply，例如产品调度员叫 P S Planner
~=HrD?-99p 7"}<J7 "}) 2、人员的称谓
}^r=( 助理 Assistant
;/gH6Z? 秘书 secretary
5 Y<O 前台接待小姐 Receptionist
JU^ {!u 文员 clerk ，如
会计文员为Accounting Clerk
2<&lrsh 主任 supervisor
lGHU{7j\ 经理 Manager
yVA<-PlS< 总经理 GM，General Manager
`I*W}5 入场费admission
!GJnY DN 运费freight
pqmb&"l 小费tip
5IOMc 4v 学费tuition
Vs@[=" 价格，代价charge
vbT"}+^Sh GFM $1} 制造费用 Manufacturing overhead
r&F (VF0
6 材料费 Materials
E ]eVoC 管理人员工资 Executive Salaries
MbY?4i00%h 奖金 Wages
paFiu Q 退职金 Retirement allowance
kmHIU}Z 补贴 Bonus
&8VB{ S>r 外保劳务费 Outsourcing fee
R.n:W;^` 福利费 Employee benefits/welfare
;-SFK+)R" 会议费 Coferemce
{#>>dILPr 加班餐费 Special duties
&)F8i# M 市内交通费 Business traveling
+E.}k!y 通讯费 Correspondence
piq1cV 电话费 Correspondence
bb<qnB 水电取暖费 Water and Steam
ZJUTti D 税费 Taxes and dues
1J$sIY,Ou 租赁费 Rent
r$3 {1HXc 管理费 Maintenance
8yr_A[S8. 车辆维护费 Vehicles maintenance
K/oC+Z;K 油料费 Vehicles maintenance
t~mbe 培训费 Education and training
lwS6"2q 接待费 Entertainment
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-5Enbkr 图书、印刷费 Books and printing
y$6m|
5 运费 Transpotation
{Rc!S? 8 保险费 Insurance premium
&?~OV:r9 支付手续费 Commission
7.hgne'< 杂费 Sundry charges
[S{ KGe:g 折旧费 Depreciation expense
MU o}Qi0K 机物料消耗 Article of consumption
dWR0tS6vR` 劳动保护费 Labor protection fees
M4h zf 总监Director
5AmY rXZ 总会计师 Finance Controller
h\
+U+ ?u 高级 Senior 如高级经理为 Senior Manager
C>%2'S^.b 营业费用 Operating expenses
y+3<
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N 代销手续费 Consignment commission charge
\
;.W;!* 运杂费 Transpotation
Uh QsT^b_ 保险费 Insurance premium
wc #+ Yh6 展览费 Exhibition fees
C$MaJHkiF 广告费 Advertising fees
0bY}<x(; 管理费用 Adminisstrative expenses
=,Y i" E 职工工资 Staff Salaries
u\~dsD2)q 修理费 Repair charge
XXbA n-J 低值易耗摊销 Article of consumption
PnB%vS 办公费 Office allowance
CD$0Z 差旅费 Travelling expense
<b 0;Nf
工会经费 Labour union expenditure
(1.E9+MquU 研究与开发费 Research and development expense
:Ny.OA 福利费 Employee benefits/welfare
v7rEU S - 职工教育经费 Personnel education
W/*2I3a 待业保险费 Unemployment insurance
\^<eJf D 劳动保险费 Labour insurance
T;6 VI|\ 医疗保险费 Medical insurance
/cn=8%!N 会议费 Coferemce
D ff0$06Nq 聘请中介机构费 Intermediary organs
SKT f =rY 咨询费 Consult fees
o K;.|ja 诉讼费 Legal cost
aA Hx^X^ 业务招待费 Business entertainment
9qIdwDRY 技术转让费 Technology transfer fees
6n
xX~k 矿产资源补偿费 Mineral resources compensation fees
HKA7|z9{ 排污费 Pollution discharge fees
5GD6%{\O 房产税 Housing property tax
Uloa]X=Im8 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
0IHc yb 土地使用税 Tenure tax
j{) _&|^{ 印花税 Stamp tax
HWe?vz$4" 财务费用 Finance charge
yya"* ]*S 利息支出 Interest exchange
gg ;&a( 汇兑损失 Foreign exchange loss
y%.^|
G 各项手续费 Charge for trouble
W5a)`%H 各项专门借款费用 Special-borrowing cost
J!?hajw7N MCN}p i 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 $$E! u}
