J'tJ Y% ` 1、部门的称谓
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/ }r Z+ 市场部Marketing
Spin]V 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）
IZ87Px>zL 客户服务 Customer Service ，例如客服员叫CSR，R for representative
#2"'tHf4 人事部 Human Resource
g_Rp}6g 行政部 Admin.
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KZa6*,, s 产品供应 Product Supply，例如产品调度员叫 P S Planner
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I 2、人员的称谓
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助理 Assistant
PZO.$'L|7 秘书 secretary
k'+y 前台接待小姐 Receptionist
$&1D l 文员 clerk ，如
会计文员为Accounting Clerk
)u 4=k( 主任 supervisor
v#`> 经理 Manager
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c=w 总经理 GM，General Manager
,H8M.hbsQ 入场费admission
DtJ3`Jd 运费freight
W39J)~D^@ 小费tip
Z^=(9 : 学费tuition
esq~Ehr= 价格，代价charge
G9G HBwT (ti!Y"e2 制造费用 Manufacturing overhead
teC/Uf 5 材料费 Materials
)>U"WZ'< 管理人员工资 Executive Salaries
BPm" )DMo 奖金 Wages
Ye$;
d ~ 退职金 Retirement allowance
wXZ9 @(^ 补贴 Bonus
S)W?W}*R\ 外保劳务费 Outsourcing fee
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福利费 Employee benefits/welfare
XsDZ<j%x89 会议费 Coferemce
=sefT @< 加班餐费 Special duties
"] Uj _d 市内交通费 Business traveling
{d]B+' 通讯费 Correspondence
.o,-a >jL 电话费 Correspondence
\I^"^'CP 水电取暖费 Water and Steam
c5:0`~5Fn 税费 Taxes and dues
l!W!Gz0to 租赁费 Rent
.7 26^2sx 管理费 Maintenance
MPn/"Fij$ 车辆维护费 Vehicles maintenance
-#R`n'/ 油料费 Vehicles maintenance
B&y?Dc 培训费 Education and training
AK%&Kq&PaY 接待费 Entertainment
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`I%3U5( 图书、印刷费 Books and printing
<|]i3_Z 运费 Transpotation
{P\Ob0 )q 保险费 Insurance premium
uEG4^ 支付手续费 Commission
QMmZvz\^ 杂费 Sundry charges
g{u
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jTZi<
Y:bB 机物料消耗 Article of consumption
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l^!)#j? 劳动保护费 Labor protection fees
E:+r.r"Y 总监Director
qFLt/
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jC$~m#F 高级 Senior 如高级经理为 Senior Manager
j 9GKz1 营业费用 Operating expenses
.* xO/pn 代销手续费 Consignment commission charge
g_k95k3V' 运杂费 Transpotation
gg 8)oc+w 保险费 Insurance premium
L{l}G,j< 展览费 Exhibition fees
E>gLUMG$ 广告费 Advertising fees
( ]0F3@k#s 管理费用 Adminisstrative expenses
' V*}d 职工工资 Staff Salaries
L<XX?I\p 修理费 Repair charge
cxvO,8NiB 低值易耗摊销 Article of consumption
vjh'<5w9Wi 办公费 Office allowance
&5sPw^{,H 差旅费 Travelling expense
6W3 ."}; 工会经费 Labour union expenditure
+Z GH 研究与开发费 Research and development expense
,,6lQ]wG 福利费 Employee benefits/welfare
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/`m19 职工教育经费 Personnel education
l w?C:-m 待业保险费 Unemployment insurance
0(9gTxdB 劳动保险费 Labour insurance
4 >H0a 医疗保险费 Medical insurance
c,ct=m.|6A 会议费 Coferemce
_3O*"S=1 聘请中介机构费 Intermediary organs
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9. 咨询费 Consult fees
)56L`5#tS 诉讼费 Legal cost
zlTLp-^Y 业务招待费 Business entertainment
N~or.i&a 技术转让费 Technology transfer fees
j0O1?? 矿产资源补偿费 Mineral resources compensation fees
=knLkbiq7, 排污费 Pollution discharge fees
DT6 BFx 房产税 Housing property tax
DYC2bs> 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
xaV3N[Zd 土地使用税 Tenure tax
Z![#Uz.z 印花税 Stamp tax
yp@ cn(:~ 财务费用 Finance charge
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利息支出 Interest exchange
l&"bm C:xr 汇兑损失 Foreign exchange loss
D+oV( Pw, 各项手续费 Charge for trouble
uC#] F@ 各项专门借款费用 Special-borrowing cost
S$R=!3* "V d{(Rs.GuP 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 1D
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