"QFADk1 1、部门的称谓
-b>O4_N 2SPFjpG8n 市场部Marketing
5<?c _l9X^ 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）
A {Htpm ~ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Q%VR@[`\ 人事部 Human Resource
1gy}E=noP 行政部 Admin.
hUhp2ibEs 财务部 Finance & Accounting
vgW1hWmHJ 产品供应 Product Supply，例如产品调度员叫 P S Planner
,Ho.
O7H 07"Oj9NlA 2、人员的称谓
5F sj_wFk 助理 Assistant
o4 g 秘书 secretary
I;Fy
k70w; 前台接待小姐 Receptionist
!@Vp Bl 文员 clerk ，如
会计文员为Accounting Clerk
6N+)LF}P b 主任 supervisor
ecZOX$'5 经理 Manager
3pv1L~ ZI 总经理 GM，General Manager
MVv^KezD 入场费admission
wY_- 运费freight
EbYH?hPo 小费tip
d~Ry> 学费tuition
1LIV/l^}f 价格，代价charge
<$6'Mzf <.(/#=2 制造费用 Manufacturing overhead
, Y8X"~{A 材料费 Materials
jsaCnm>& 管理人员工资 Executive Salaries
0\ w[_H 奖金 Wages
'CO[s.03 退职金 Retirement allowance
Ry S{@=si 补贴 Bonus
$(L 7/M 外保劳务费 Outsourcing fee
)9 jQ_ 福利费 Employee benefits/welfare
U@5Z9 /n{ 会议费 Coferemce
:Q
L p`s 加班餐费 Special duties
"jc)N46 市内交通费 Business traveling
{bW3 %iU 通讯费 Correspondence
Z:$b)+2:\ 电话费 Correspondence
}~'Wz*Gm 水电取暖费 Water and Steam
r PpAg 税费 Taxes and dues
~%:p_td 租赁费 Rent
&p4<@k\L 管理费 Maintenance
Tn-]0hWkP 车辆维护费 Vehicles maintenance
b e%*0lr 油料费 Vehicles maintenance
eniR} 培训费 Education and training
-86:PL(I" 接待费 Entertainment
l4reG:uYG 图书、印刷费 Books and printing
l{o{=]x1 运费 Transpotation
}F`2$ Q+CW 保险费 Insurance premium
r K
) 支付手续费 Commission
5@%-=87S 杂费 Sundry charges
-f gKSJ7 折旧费 Depreciation expense
OT3;q T*fw 机物料消耗 Article of consumption
yZ0ZP 劳动保护费 Labor protection fees
A;x^6> 总监Director
+##I4vP 总会计师 Finance Controller
T5_Cu9>ax 高级 Senior 如高级经理为 Senior Manager
swL|Ff`$ 营业费用 Operating expenses
<u wCP4E 代销手续费 Consignment commission charge
n1 (X%%2 运杂费 Transpotation
'\\Cpc_g 保险费 Insurance premium
AV3 ,4u 展览费 Exhibition fees
T@Z{KV"S 广告费 Advertising fees
9G/2^PI 管理费用 Adminisstrative expenses
t+J6P)= 职工工资 Staff Salaries
p=gUc O8 修理费 Repair charge
8mLU ~P
| 低值易耗摊销 Article of consumption
(#M $t!'% 办公费 Office allowance
P$Ru NF 差旅费 Travelling expense
A_|FsQ6$P 工会经费 Labour union expenditure
#'h CohL 研究与开发费 Research and development expense
r!,V_a4n 福利费 Employee benefits/welfare
>v,j ;[( 职工教育经费 Personnel education
H5 hUY'O 待业保险费 Unemployment insurance
Nb/%>3O@ 劳动保险费 Labour insurance
&r u0i@?) 医疗保险费 Medical insurance
XO~^*[ K 会议费 Coferemce
&~f_1< 聘请中介机构费 Intermediary organs
S,RJ#.:F[t 咨询费 Consult fees
C~V$G}mM 诉讼费 Legal cost
hO@3-SRa,k 业务招待费 Business entertainment
}8#Czo jt 技术转让费 Technology transfer fees
D +""o "% 矿产资源补偿费 Mineral resources compensation fees
'FFc"lqj 排污费 Pollution discharge fees
~"Ki2'j)^] 房产税 Housing property tax
)6+W6: 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
dwMwd@*j 土地使用税 Tenure tax
ZS_f',kE 印花税 Stamp tax
!I_4GE, 财务费用 Finance charge
E/'] M~Q 利息支出 Interest exchange
N&`ay{&`: 汇兑损失 Foreign exchange loss
]bweQw@i 各项手续费 Charge for trouble
c %.& F 各项专门借款费用 Special-borrowing cost
|?A-?- N@0scfO6< 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 x)L@x Q
