( J.k\d 1、部门的称谓
8Q73h/3 !WTL:dk 市场部Marketing
Lv<vMIr 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）
SnY{| 客户服务 Customer Service ，例如客服员叫CSR，R for representative
z6 .^a-sU5 人事部 Human Resource
M AL;XcRR 行政部 Admin.
[6\b(kS+ 财务部 Finance & Accounting
!9_'_8 产品供应 Product Supply，例如产品调度员叫 P S Planner
/sdZf|Zl aqv'c
j> 2、人员的称谓
9<5S!?JL 助理 Assistant
1YtK+,mz 秘书 secretary
#cqI0ny?G 前台接待小姐 Receptionist
^
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sP 文员 clerk ，如
会计文员为Accounting Clerk
) D&xyC} 主任 supervisor
6 >z,7 [ 经理 Manager
ur[^/lxx0 总经理 GM，General Manager
YRU95K [ 入场费admission
@DSKa` 运费freight
H 4<Q}([w 小费tip
?$VkMu$2k 学费tuition
- 0P9|;h5 价格，代价charge
k +Cwnp +t J 7Z R% 制造费用 Manufacturing overhead
==EB\>g| 材料费 Materials
9A *gW j 管理人员工资 Executive Salaries
jW>K#vj 奖金 Wages
#Sg"/Cc 退职金 Retirement allowance
d-T pY*v 补贴 Bonus
>+):eB L 外保劳务费 Outsourcing fee
w[AL'1s] 福利费 Employee benefits/welfare
h=B=
J 会议费 Coferemce
%a!gN 加班餐费 Special duties
G"h}6Za;DO 市内交通费 Business traveling
ygQe'S{!S\ 通讯费 Correspondence
I :("f+
H 电话费 Correspondence
[Kaa {+,( 水电取暖费 Water and Steam
w1 eFm:' 税费 Taxes and dues
)W&{OMr 租赁费 Rent
!@ {s
M6U 管理费 Maintenance
Zpz3 ?VM( 车辆维护费 Vehicles maintenance
<,D*m+BWn 油料费 Vehicles maintenance
LL==2KNUo 培训费 Education and training
qQ 8+gZG$R 接待费 Entertainment
^9kx3Pw?8 图书、印刷费 Books and printing
dg_w $# 运费 Transpotation
8{_lB#<[E 保险费 Insurance premium
:aH5=@[!y 支付手续费 Commission
4is s j$ 杂费 Sundry charges
o=Y'ns^a( 折旧费 Depreciation expense
z jOOEv i 机物料消耗 Article of consumption
'.&Y)A6! 劳动保护费 Labor protection fees
-!}3bl*(7 总监Director
w^U{e
xo 总会计师 Finance Controller
Ih OAMH1 高级 Senior 如高级经理为 Senior Manager
QW tDZ> 营业费用 Operating expenses
M=3gV?N 代销手续费 Consignment commission charge
4]6-)RHFB 运杂费 Transpotation
b
F5"ab0 保险费 Insurance premium
iu3L9UfL[ 展览费 Exhibition fees
&x UD ( 广告费 Advertising fees
7Gy:T47T\@ 管理费用 Adminisstrative expenses
?'_6M4UKa 职工工资 Staff Salaries
;#:AM; 修理费 Repair charge
d Ce LW 低值易耗摊销 Article of consumption
[2h.5.af 办公费 Office allowance
_
j`tR : 差旅费 Travelling expense
3R0ioi 7 工会经费 Labour union expenditure
n2EPx(~ 研究与开发费 Research and development expense
!-%XrU8o3 福利费 Employee benefits/welfare
n 4
y]h 职工教育经费 Personnel education
"c|Rpzs[ 待业保险费 Unemployment insurance
MpBdke$ 劳动保险费 Labour insurance
%"eR0Lj+zq 医疗保险费 Medical insurance
D~#%^a+Aq_ 会议费 Coferemce
2;0eW&e 聘请中介机构费 Intermediary organs
*l=(?Pe< 咨询费 Consult fees
LD1&8kJ*l 诉讼费 Legal cost
!?=U{^|7y 业务招待费 Business entertainment
?)186dp 技术转让费 Technology transfer fees
AI`k
}sA~ 矿产资源补偿费 Mineral resources compensation fees
xiDgQTDz 排污费 Pollution discharge fees
gn&Zt}@[ 房产税 Housing property tax
hzR Kv6 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
^\&FowpP 土地使用税 Tenure tax
}}i'8 印花税 Stamp tax
6su~SPh 财务费用 Finance charge
Fj]06~u 利息支出 Interest exchange
~f[ Y; 汇兑损失 Foreign exchange loss
@Z2np{X: 各项手续费 Charge for trouble
>0W
P:-\* 各项专门借款费用 Special-borrowing cost
~UZ3 lN\E l o(C3o' 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Jv+ w{"&
