m_wBRan 1、部门的称谓
g- q~ 0 VQ I 市场部Marketing
OQIQ 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）
s>~ h<B 客户服务 Customer Service ，例如客服员叫CSR，R for representative
. gh3" 人事部 Human Resource
I4.^I/c( 行政部 Admin.
A
M8bem~ 财务部 Finance & Accounting
dcew`$SJp 产品供应 Product Supply，例如产品调度员叫 P S Planner
c;C :$B7 sS7r)HV&GI 2、人员的称谓
S7vT= 助理 Assistant
]-FK6jw 秘书 secretary
~_OtbNj# 前台接待小姐 Receptionist
tQ=M=BPZ 文员 clerk ，如
会计文员为Accounting Clerk
BuII|j
主任 supervisor
jl YnV/ ] 经理 Manager
W7r1!/ccj 总经理 GM，General Manager
#Y6'Q8g f 入场费admission
K6d9[;F 运费freight
xj~5/)XX|X 小费tip
yu" enA 学费tuition
u^&2T(xG i 价格，代价charge
{P ZN J 2~ zBg>I=hiG 制造费用 Manufacturing overhead
\
x\_I1| 材料费 Materials
Op%}.9 e d 管理人员工资 Executive Salaries
|7KW '= O 奖金 Wages
Rl@k~;VV 退职金 Retirement allowance
`&xo;Vnc 补贴 Bonus
T>,3V:X 外保劳务费 Outsourcing fee
J-yj&2 福利费 Employee benefits/welfare
(
lBgW z
会议费 Coferemce
b.V\E Ok 加班餐费 Special duties
-F\xZ 市内交通费 Business traveling
Ad !=
*n 通讯费 Correspondence
*Y(v!x \L 电话费 Correspondence
+c$]Q-( 水电取暖费 Water and Steam
%GG:F^X# 税费 Taxes and dues
.4DX/~F 租赁费 Rent
^|-*amh 管理费 Maintenance
jSNUU.lur 车辆维护费 Vehicles maintenance
S3EM6 `q' 油料费 Vehicles maintenance
/
cM< 培训费 Education and training
+s?0yH-%p 接待费 Entertainment
_EMq"\ND 图书、印刷费 Books and printing
Q[?O+ 运费 Transpotation
mkH {%7n 保险费 Insurance premium
R+,eX jz" 支付手续费 Commission
)pEL Ck 杂费 Sundry charges
KZ_d..l*W 折旧费 Depreciation expense
xdw"JS} 机物料消耗 Article of consumption
$h"Ht2/ J 劳动保护费 Labor protection fees
Sz4G,c 总监Director
]gI>ay"\QA 总会计师 Finance Controller
Teq1VK3Hr 高级 Senior 如高级经理为 Senior Manager
MR:GH .uM: 营业费用 Operating expenses
WrWJ!
代销手续费 Consignment commission charge
U^+xCX< 运杂费 Transpotation
] XX9.Xh=- 保险费 Insurance premium
P>q"P1&{ 展览费 Exhibition fees
^Q rezl& 广告费 Advertising fees
IRy!8A=X 管理费用 Adminisstrative expenses
L,G{ t^j 职工工资 Staff Salaries
\z 'A6@ 修理费 Repair charge
RW19I,d 低值易耗摊销 Article of consumption
%@JNX}Y' 办公费 Office allowance
1NJ,If] 差旅费 Travelling expense
EAiE@r>4 工会经费 Labour union expenditure
7g@P$e] 研究与开发费 Research and development expense
fT)u`voE, 福利费 Employee benefits/welfare
{c5%.<O 职工教育经费 Personnel education
#m 2Ss 待业保险费 Unemployment insurance
AL*P 2 \8 劳动保险费 Labour insurance
l"9. zPvT< 医疗保险费 Medical insurance
Fh t$7V 会议费 Coferemce
%tx~ CD 聘请中介机构费 Intermediary organs
?1%/G< 咨询费 Consult fees
pbg[\UJyd 诉讼费 Legal cost
LObS
7U 业务招待费 Business entertainment
8$Igo$U- 技术转让费 Technology transfer fees
eteq Mg}M 矿产资源补偿费 Mineral resources compensation fees
yVds2J'w- 排污费 Pollution discharge fees
nT
UKA 房产税 Housing property tax
Om
#m": 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
pPr/r& r 土地使用税 Tenure tax
v.Fq.
印花税 Stamp tax
V/%tFd1 财务费用 Finance charge
Ml &Cr 利息支出 Interest exchange
7)Zk:53] 汇兑损失 Foreign exchange loss
#'"zyidu 各项手续费 Charge for trouble
G JlkEWs 各项专门借款费用 Special-borrowing cost
]WLQ q4q S0X %IG 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 l+# l\q%l
