2# LTd{ 1、部门的称谓
q ww * z5`AJrj% 市场部Marketing
){^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）
K}7E;O5m" 客户服务 Customer Service ，例如客服员叫CSR，R for representative
l# u$w& 人事部 Human Resource
r(WR= D{ 行政部 Admin.
?D ?_D,"C 财务部 Finance & Accounting
mh&wvT<:{ 产品供应 Product Supply，例如产品调度员叫 P S Planner
o; 5 J= 1) 7n
( 2、人员的称谓
{2"8^; 助理 Assistant
&iR 3]FNI 秘书 secretary
>dO1) 前台接待小姐 Receptionist
Nki08qZ[ 文员 clerk ，如
会计文员为Accounting Clerk
B!{ vSBq 主任 supervisor
L~9Q7 6w 经理 Manager
2$ m#)*\ 总经理 GM，General Manager
7L3:d7=MIW 入场费admission
%
L(;}sJ. 运费freight
D>tex/Of3 小费tip
v$~1{}iI5 学费tuition
! R r k 价格，代价charge
%S*<2F9
wJc~AP)I%z 制造费用 Manufacturing overhead
Y$JGpeq8w 材料费 Materials
A#NJ8_ 管理人员工资 Executive Salaries
N8*6sK. 奖金 Wages
J:W|2U=" 退职金 Retirement allowance
W^dk: 补贴 Bonus
Az Fd#P 外保劳务费 Outsourcing fee
2IMU & 福利费 Employee benefits/welfare
s'$5]9$S 会议费 Coferemce
b0X <)1O 加班餐费 Special duties
|T`ZK?B+u 市内交通费 Business traveling
'N aNh0y 通讯费 Correspondence
P;~`%,+S 电话费 Correspondence
v=m!$ ~ 水电取暖费 Water and Steam
]'IZ bx: 税费 Taxes and dues
/wAx#[c[ 租赁费 Rent
ky4 ;7RK 管理费 Maintenance
f6/<lS oW 车辆维护费 Vehicles maintenance
j8P qc] 油料费 Vehicles maintenance
2Xw=kw u 培训费 Education and training
Q ) ]C~Q 接待费 Entertainment
(U_ `Q1Jo 图书、印刷费 Books and printing
1`6kc9f. 运费 Transpotation
|:7
^ 保险费 Insurance premium
K Eda6zZH 支付手续费 Commission
"Yp:{e 杂费 Sundry charges
TA4>1 2C6 折旧费 Depreciation expense
)NF5,eD 机物料消耗 Article of consumption
2uSXC*Phz 劳动保护费 Labor protection fees
qb$&BZj]| 总监Director
"aL.`^. 总会计师 Finance Controller
3#\++h]QZ 高级 Senior 如高级经理为 Senior Manager
" FD`1 营业费用 Operating expenses
q\DN8IJ 代销手续费 Consignment commission charge
|.#G G7F^S 运杂费 Transpotation
4 H<. 保险费 Insurance premium
{UeS_O >( 展览费 Exhibition fees
,|}}Ml 广告费 Advertising fees
Aj {c s 管理费用 Adminisstrative expenses
KIRCye 职工工资 Staff Salaries
y
-6{>P/ 修理费 Repair charge
1j_gQ,'20 低值易耗摊销 Article of consumption
rtSG- _[i 办公费 Office allowance
9ZJn 8ki 差旅费 Travelling expense
!k3 eUBF 工会经费 Labour union expenditure
s7d4)A % 研究与开发费 Research and development expense
jT'0 9r3P 福利费 Employee benefits/welfare
0#G@F5; < 职工教育经费 Personnel education
ayGcc` 待业保险费 Unemployment insurance
?td`*n~, 劳动保险费 Labour insurance
<( Rbu2_ 医疗保险费 Medical insurance
Sj'Iz # 会议费 Coferemce
N%f%
U 聘请中介机构费 Intermediary organs
tFEY8ut{ 咨询费 Consult fees
9}|x
N8 诉讼费 Legal cost
W EaG/)y 业务招待费 Business entertainment
""f'L,`{. 技术转让费 Technology transfer fees
yR3pK
0Y(? 矿产资源补偿费 Mineral resources compensation fees
u~xfI[8C 排污费 Pollution discharge fees
79*f <Gr 房产税 Housing property tax
eae `#>XP 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
H:#sf][&,L 土地使用税 Tenure tax
3 9qIoaHT 印花税 Stamp tax
A.9ZFFz 财务费用 Finance charge
56?RFnZ&j 利息支出 Interest exchange
eF"k" Ckt' 汇兑损失 Foreign exchange loss
| LX Vf 各项手续费 Charge for trouble
('~}$%C 各项专门借款费用 Special-borrowing cost
nl-y0xD9c bu8AOtY9E- 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 *t{^P*pc
