=! |= Y@ 1、部门的称谓
+`~6Weay ir3EA'_>N 市场部Marketing
nJ~5ICyd 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）
kG$U 客户服务 Customer Service ，例如客服员叫CSR，R for representative
q
EV>$>} 人事部 Human Resource
InR/g@n+D1 行政部 Admin.
rnTjw
"% 财务部 Finance & Accounting
*4| ]=yPU 产品供应 Product Supply，例如产品调度员叫 P S Planner
)Fh5*UC Q !G^CG 2、人员的称谓
DS1_hbk 助理 Assistant
/%w3(e 秘书 secretary
Omy<Y@$ 前台接待小姐 Receptionist
%.VFj7J 文员 clerk ，如
会计文员为Accounting Clerk
^5BQ= 主任 supervisor
[}t^+^/ 经理 Manager
_m n2bc9M 总经理 GM，General Manager
$^j#z^7 入场费admission
HH94?& 运费freight
%6@->c{ 小费tip
B`<K]ut 学费tuition
wW+@3bPl 价格，代价charge
1=Nh<FuQ Sn! 5/9Y 制造费用 Manufacturing overhead
}IGoPCV| 材料费 Materials
EgT?Hvx: 管理人员工资 Executive Salaries
:927y
奖金 Wages
]KE"|}B 退职金 Retirement allowance
M|xs>+r* 补贴 Bonus
ZQY?wO: [ 外保劳务费 Outsourcing fee
A
2Rp 福利费 Employee benefits/welfare
k]9v${Ke 会议费 Coferemce
5| 0} 加班餐费 Special duties
0JM`*f%n 市内交通费 Business traveling
p?XVO# 通讯费 Correspondence
XdxSi"+ 电话费 Correspondence
.DG`~Fpk 水电取暖费 Water and Steam
R /0zB 税费 Taxes and dues
G"|`&r@ 租赁费 Rent
o{?R z3z 管理费 Maintenance
wY6m^g$h3 车辆维护费 Vehicles maintenance
Iu| 4QE 油料费 Vehicles maintenance
.bvEE 培训费 Education and training
Gj H$!P=. 接待费 Entertainment
].r~?9'/ 图书、印刷费 Books and printing
!ZrU@T 运费 Transpotation
RJk4 2;] 保险费 Insurance premium
SM8Wg > 支付手续费 Commission
* faG0le 杂费 Sundry charges
~duF2m 72 折旧费 Depreciation expense
GZWU=TC2{2 机物料消耗 Article of consumption
rK} = <R 劳动保护费 Labor protection fees
JsD|igqF- 总监Director
SA[wF c 总会计师 Finance Controller
?3=y]Vb+ 高级 Senior 如高级经理为 Senior Manager
N83c+vs%c 营业费用 Operating expenses
ykat0iqo 代销手续费 Consignment commission charge
*9O@DF&*6 运杂费 Transpotation
Vc*"Q8aZ~ 保险费 Insurance premium
Dlqvz|X/ 展览费 Exhibition fees
$1 }Y4 >3 广告费 Advertising fees
xh|<`>5 管理费用 Adminisstrative expenses
S}/5W 职工工资 Staff Salaries
GLWEoV9< 修理费 Repair charge
Jy?;
< 低值易耗摊销 Article of consumption
)wyC8` &- 办公费 Office allowance
2D)B%nM[ 差旅费 Travelling expense
<`' T#e$ 工会经费 Labour union expenditure
ve f9*u` 研究与开发费 Research and development expense
!j%MN{ #a 福利费 Employee benefits/welfare
l#bE _PD; 职工教育经费 Personnel education
9 2XG|CWX 待业保险费 Unemployment insurance
7 t Q?av 劳动保险费 Labour insurance
t5RV -$ 医疗保险费 Medical insurance
34<k)0sO 会议费 Coferemce
gJBw6'Z 聘请中介机构费 Intermediary organs
'@dk3:3t 咨询费 Consult fees
t 0.71( 诉讼费 Legal cost
^2C
\--=; 业务招待费 Business entertainment
TY;%nT 技术转让费 Technology transfer fees
_|VF^\i 矿产资源补偿费 Mineral resources compensation fees
@id!F<+%oD 排污费 Pollution discharge fees
7A"v:e 房产税 Housing property tax
i62GZe E 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
]8f$&gw&A 土地使用税 Tenure tax
%sCG}?
y 印花税 Stamp tax
hg2UZ%
Y 财务费用 Finance charge
7Fzj&!>ti 利息支出 Interest exchange
+$$5Cv5#<& 汇兑损失 Foreign exchange loss
=*{Ii]D 各项手续费 Charge for trouble
Pl\ NzB,` 各项专门借款费用 Special-borrowing cost
EslHml# ;
,n}>iTE 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 T^Ol=QCu
