(C8 U 1、部门的称谓
v !
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M G'ij?^? 市场部Marketing
B.89_!/:p 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）
r4O|() 客户服务 Customer Service ，例如客服员叫CSR，R for representative
"z
rA`` 人事部 Human Resource
:J^qj AV 行政部 Admin.
Bk?8 zYp 财务部 Finance & Accounting
QWrIa1.JC 产品供应 Product Supply，例如产品调度员叫 P S Planner
&+mV7o ~I{EE[F>qL 2、人员的称谓
@ Ii-NmOr 助理 Assistant
21r= =
H$ 秘书 secretary
x(L(l=^" 前台接待小姐 Receptionist
r55qmPhg 文员 clerk ，如
会计文员为Accounting Clerk
` W@T'T" 主任 supervisor
y }\r#"Z` 经理 Manager
xK(IS:HJ* 总经理 GM，General Manager
t#C,VwMe[ 入场费admission
q@(1Yivk 运费freight
YE zU{J 小费tip
\)ip>{ WG 学费tuition
yL0f1nS 价格，代价charge
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.G 4-mVB wq 制造费用 Manufacturing overhead
EXuL SzQwv 材料费 Materials
!c% 管理人员工资 Executive Salaries
Vy__b=ti? 奖金 Wages
\tY"BC4. 退职金 Retirement allowance
>lr hHU 补贴 Bonus
u* 2fP]n 外保劳务费 Outsourcing fee
^YGT h0$W 福利费 Employee benefits/welfare
?w-1:NW jt 会议费 Coferemce
&5?G-mn 加班餐费 Special duties
}g~g50ci 市内交通费 Business traveling
X0`j-*,FX 通讯费 Correspondence
"!O 1j
r; 电话费 Correspondence
v:E;^$6Vn 水电取暖费 Water and Steam
Fh K&@@_ 税费 Taxes and dues
axmsrj W# 租赁费 Rent
cJCU*(7& 管理费 Maintenance
dL-i)F
车辆维护费 Vehicles maintenance
aX;A==> 油料费 Vehicles maintenance
I,b9t\(6 培训费 Education and training
*i^`Dw^~y 接待费 Entertainment
4o<*PPA1 图书、印刷费 Books and printing
(Yv{
{mIy 运费 Transpotation
MaO"#{i 保险费 Insurance premium
(&jW}1D 支付手续费 Commission
]jyM@ 杂费 Sundry charges
8nCp\0
折旧费 Depreciation expense
O sQkA2= 机物料消耗 Article of consumption
H3 , ut 劳动保护费 Labor protection fees
?]c+j1 i 总监Director
>H>gH2q p 总会计师 Finance Controller
[#Y' dFQ 高级 Senior 如高级经理为 Senior Manager
VPt9 QL( 营业费用 Operating expenses
%%%S"$t 代销手续费 Consignment commission charge
Tzzq#z&F 运杂费 Transpotation
_T5)
n=| 保险费 Insurance premium
"xe=N 展览费 Exhibition fees
`
J]xP$) 广告费 Advertising fees
P ZxFZvE 管理费用 Adminisstrative expenses
S,''>`w 职工工资 Staff Salaries
7{e=="#* 修理费 Repair charge
2?W7I/F 低值易耗摊销 Article of consumption
T dk
,&8 办公费 Office allowance
/ )EY2Y' 差旅费 Travelling expense
]N^*tO 工会经费 Labour union expenditure
:P$#M
C 研究与开发费 Research and development expense
DVlJ* A 福利费 Employee benefits/welfare
Iy';x 职工教育经费 Personnel education
& ze>X 待业保险费 Unemployment insurance
WkP
+r9rT 劳动保险费 Labour insurance
pXu/(&? 医疗保险费 Medical insurance
z [C3 会议费 Coferemce
+pf5\#l? 聘请中介机构费 Intermediary organs
Ya#h'+} 咨询费 Consult fees
!lTda<;] 诉讼费 Legal cost
n((vY.NDV 业务招待费 Business entertainment
gd7^3q[$h 技术转让费 Technology transfer fees
y<- _(^ 矿产资源补偿费 Mineral resources compensation fees
QJn`WSw$_- 排污费 Pollution discharge fees
" B{E CM; 房产税 Housing property tax
+/rH(Ni 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
@?kM'*mrZM 土地使用税 Tenure tax
=8Ehrlq 印花税 Stamp tax
\K
iwUz 财务费用 Finance charge
+ H_WlY g- 利息支出 Interest exchange
jjzA .8?(7 汇兑损失 Foreign exchange loss
g5Z#xszj+ 各项手续费 Charge for trouble
1[ ;;sSp 各项专门借款费用 Special-borrowing cost
:7g=b%; x%N\5 V1 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ~rD={&0
