$|~YXH~O 1、部门的称谓
gaeMcL_^a Sb@:ercC, 市场部Marketing
/.!ytHw8 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
# P[d?pY 客户服务 Customer Service ，例如客服员叫CSR，R for representative
hxcRFqX" 人事部 Human Resource
[7d>c 行政部 Admin.
B?d^JWTZ 财务部 Finance & Accounting
w6ZyMR,T 产品供应 Product Supply，例如产品调度员叫 P S Planner
-90qG"@ -yKx"Q9F 2、人员的称谓
HPM
ggRs 助理 Assistant
w7d(| ` 秘书 secretary
n^C o 前台接待小姐 Receptionist
:H/ CiN 文员 clerk ，如
会计文员为Accounting Clerk
.{ , PC 主任 supervisor
Bn> "lDf, 经理 Manager
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总经理 GM，General Manager
pU4k/v555; 入场费admission
aKi&2>c5> 运费freight
i U3GU sPy 小费tip
" sh%8
<N 学费tuition
:oRR1k 价格，代价charge
Y
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' b [}f]pB@n 制造费用 Manufacturing overhead
x3cno# 材料费 Materials
s^:8bFn9$ 管理人员工资 Executive Salaries
-"m4 A0 奖金 Wages
A UCk] 退职金 Retirement allowance
H(}Jt!/: 补贴 Bonus
2M`]nAk2a 外保劳务费 Outsourcing fee
M[aF3bbN 福利费 Employee benefits/welfare
}O=QXI F5 会议费 Coferemce
N>8p A ) 加班餐费 Special duties
v
X=zqV 市内交通费 Business traveling
5LJUD>f9 Z 通讯费 Correspondence
01bBZWX 电话费 Correspondence
wNzALfS 水电取暖费 Water and Steam
8WT^ES~C 税费 Taxes and dues
X}X TEk3[ 租赁费 Rent
j SLC L' 管理费 Maintenance
QuEfV ?)_4 车辆维护费 Vehicles maintenance
){y w
k 油料费 Vehicles maintenance
} 6Y D5?4 培训费 Education and training
Cso!VdCX 接待费 Entertainment
$:|z{p 图书、印刷费 Books and printing
jkz .qo-% 运费 Transpotation
fb8"hO]s 保险费 Insurance premium
| g o jb 支付手续费 Commission
U~%V;*|4 杂费 Sundry charges
'FVh/};Y.D 折旧费 Depreciation expense
e+Qq a4 机物料消耗 Article of consumption
-p|JJx?r 劳动保护费 Labor protection fees
{R`,iWV 总监Director
ARcPHV<(2 总会计师 Finance Controller
bwH l}3 高级 Senior 如高级经理为 Senior Manager
0MV^-M
营业费用 Operating expenses
? |Q[QP 代销手续费 Consignment commission charge
#9HQW:On 运杂费 Transpotation
if|j)h& 保险费 Insurance premium
a(|YLN 展览费 Exhibition fees
<>!Y[Xr^ 广告费 Advertising fees
}o>6 y>= 管理费用 Adminisstrative expenses
`gI`Cq4 职工工资 Staff Salaries
8#NI`s* 修理费 Repair charge
[
(%6]L} 低值易耗摊销 Article of consumption
HH_w!_f 办公费 Office allowance
;'^5$q 差旅费 Travelling expense
eVRFb#EU0e 工会经费 Labour union expenditure
T DvUiJm 研究与开发费 Research and development expense
o;.6Y `-fJ 福利费 Employee benefits/welfare
>
G4EiJS 职工教育经费 Personnel education
'A#`,^]uLF 待业保险费 Unemployment insurance
Kk?]z7s-4 劳动保险费 Labour insurance
3Thb0\<" 医疗保险费 Medical insurance
() l#}H`m 会议费 Coferemce
1h.Yp z u 聘请中介机构费 Intermediary organs
#Y)Gos 咨询费 Consult fees
8H0d4~Wg 诉讼费 Legal cost
^]iIvIp 业务招待费 Business entertainment
- v\n0Jt 技术转让费 Technology transfer fees
L;wfTZa 矿产资源补偿费 Mineral resources compensation fees
P=Au~2 X 排污费 Pollution discharge fees
z]P =>w 房产税 Housing property tax
K YSyz)M} 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
z| ';Y!kQ 土地使用税 Tenure tax
>Ln/ )j 印花税 Stamp tax
O ' 5xPJ 财务费用 Finance charge
B
@R3j 利息支出 Interest exchange
"O`{ QVg: 汇兑损失 Foreign exchange loss
P!;%DI!<b 各项手续费 Charge for trouble
z(-j%? 各项专门借款费用 Special-borrowing cost
3*N-@;[>b "rV-D1Dki 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 zn5 U(>=c
