@)b^^Fp 1、部门的称谓
;UpJ =?W )x[HuIRaa 市场部Marketing
nB&j
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）
5(#-)rlGj 客户服务 Customer Service ，例如客服员叫CSR，R for representative
/AR]dcL@76 人事部 Human Resource
ZF'HM@cfo 行政部 Admin.
[O 1|75 财务部 Finance & Accounting
L=g_ @b 产品供应 Product Supply，例如产品调度员叫 P S Planner
eO[c l B M _ (2sq 2、人员的称谓
:1MM a6 助理 Assistant
DEtf(lW_ 秘书 secretary
4
| f}F 前台接待小姐 Receptionist
V.2[ F|P;3 文员 clerk ，如
会计文员为Accounting Clerk
w~LU\Ct 主任 supervisor
xqv[?
? 经理 Manager
wDw<KU1UK 总经理 GM，General Manager
@c]Xh:I 入场费admission
"-0;#&! 运费freight
{ i;6vRr 小费tip
jyQ VSQ s 学费tuition
]|
WA#8_| 价格，代价charge
!Rqx2 Q h'!V8'}O? 制造费用 Manufacturing overhead
75AslL?t 材料费 Materials
"i%jQL'. 管理人员工资 Executive Salaries
=~J fVozU 奖金 Wages
pBU]=[M0 退职金 Retirement allowance
tT-=hDw 补贴 Bonus
jCQho-1
QN 外保劳务费 Outsourcing fee
_-TOeP8#94 福利费 Employee benefits/welfare
_l T0H u 会议费 Coferemce
q~h:<,5 加班餐费 Special duties
lwJip IO 市内交通费 Business traveling
ls @5^g 通讯费 Correspondence
wT/6aJoX 电话费 Correspondence
u>o<tw %Y 水电取暖费 Water and Steam
n1 v,#GE 税费 Taxes and dues
yoU2AMH2D^ 租赁费 Rent
G A@ Ue9 管理费 Maintenance
G#lg|# -# 车辆维护费 Vehicles maintenance
5Eal1Qu 油料费 Vehicles maintenance
r0Z+ RB^I 培训费 Education and training
&^+3er rO 接待费 Entertainment
WHk/$7_"i 图书、印刷费 Books and printing
liD47}+ 运费 Transpotation
SUu >6'LN 保险费 Insurance premium
GoD ?K C 支付手续费 Commission
@\PpA9ebg% 杂费 Sundry charges
!tBeuemN% 折旧费 Depreciation expense
rKp1%S1 机物料消耗 Article of consumption
ev"M;"y 劳动保护费 Labor protection fees
F.0d4:A+ 总监Director
ohsH 2]C 总会计师 Finance Controller
vgo{]:Aj{ 高级 Senior 如高级经理为 Senior Manager
<jFSj=cIL 营业费用 Operating expenses
"mt p0 代销手续费 Consignment commission charge
1i+FL'' 运杂费 Transpotation
b pp* 保险费 Insurance premium
7E(%9W6P 展览费 Exhibition fees
$T/#1w P 广告费 Advertising fees
/RqhykgZ 管理费用 Adminisstrative expenses
G/(*foT8SE 职工工资 Staff Salaries
4#h ?Wga 修理费 Repair charge
QkE,T0,/?h 低值易耗摊销 Article of consumption
$iHoOYx]< 办公费 Office allowance
:x+ig5 差旅费 Travelling expense
}{mG/(LX8 工会经费 Labour union expenditure
w+Vk3c5uI) 研究与开发费 Research and development expense
"Z~`e ]> 福利费 Employee benefits/welfare
,R}Z=w# 职工教育经费 Personnel education
zAI|Jv @ 待业保险费 Unemployment insurance
-#%X3F7/w 劳动保险费 Labour insurance
ph#efY`a: 医疗保险费 Medical insurance
~d>uXrb 会议费 Coferemce
;dOs0/UM& 聘请中介机构费 Intermediary organs
{_7Hz,2U 咨询费 Consult fees
PI63RH8e 诉讼费 Legal cost
@'HT;Q!\Vd 业务招待费 Business entertainment
@>
:i -5 技术转让费 Technology transfer fees
X'@f"= v9k 矿产资源补偿费 Mineral resources compensation fees
n}:t
<
排污费 Pollution discharge fees
1 7i$8 房产税 Housing property tax
ls]H6z*q 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
1MV@5j 土地使用税 Tenure tax
J 8q 印花税 Stamp tax
P}l#VJWp 财务费用 Finance charge
doH2R @ 利息支出 Interest exchange
Aqu]9M~ 汇兑损失 Foreign exchange loss
5 H *> 各项手续费 Charge for trouble
3S Fg# 各项专门借款费用 Special-borrowing cost
L~
2q1 yZ~b+=UM 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 1I
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