%.|@]!C 1、部门的称谓
9%9#_?R W ?Ir:g=RP* 市场部Marketing
WNt W|I V 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）
dy[X3jQB 客户服务 Customer Service ，例如客服员叫CSR，R for representative
P*j|.63 人事部 Human Resource
wi bNQ`4k 行政部 Admin.
SmO~,2= 财务部 Finance & Accounting
J|7 3.&B 产品供应 Product Supply，例如产品调度员叫 P S Planner
K-Ef%a2#` tCt#%7J;a 2、人员的称谓
<a3 WKw 助理 Assistant
eHUOU>&P] 秘书 secretary
9pfIzs
su3 前台接待小姐 Receptionist
BI@[\aRLQ 文员 clerk ，如
会计文员为Accounting Clerk
|FRg\#kf% 主任 supervisor
p!%pP}I 经理 Manager
OjA,]Gv6 总经理 GM，General Manager
V 0mn4sfs 入场费admission
Ny/MJ#Lq 运费freight
[$
UI8tV 小费tip
hhvyf^o 学费tuition
F#E3q|Q"BS 价格，代价charge
_+MJ%'>S :ShT|n7 制造费用 Manufacturing overhead
Ow ,b^| 材料费 Materials
<#4h}_xA% 管理人员工资 Executive Salaries
>H ,*H;6 奖金 Wages
0"z9Q\{} 退职金 Retirement allowance
B9S@(/"7 补贴 Bonus
^iY
j[~ 外保劳务费 Outsourcing fee
>9J:Uo1z 福利费 Employee benefits/welfare
a 1*p*dM# 会议费 Coferemce
1o>xEWt:0K 加班餐费 Special duties
6Kz,{F@ 市内交通费 Business traveling
9>#6*/Oa7 通讯费 Correspondence
dj%!I:Q>u 电话费 Correspondence
z m;C\s rF 水电取暖费 Water and Steam
klhtKp_p 税费 Taxes and dues
Y_P!B^z3 租赁费 Rent
hi[pVk~B) 管理费 Maintenance
*VN6cSq 车辆维护费 Vehicles maintenance
q@2siI~W 油料费 Vehicles maintenance
]]yO1x$Kk 培训费 Education and training
% & bY ]w 接待费 Entertainment
HxI"
8A 图书、印刷费 Books and printing
<OPAr
ht 运费 Transpotation
Wc
'H 保险费 Insurance premium
=2x^nW 支付手续费 Commission
zbPqYhJzA 杂费 Sundry charges
ddR >7d}N 折旧费 Depreciation expense
vZ L f 机物料消耗 Article of consumption
4B][S 'f 劳动保护费 Labor protection fees
`r_/Wt{g 总监Director
TL#3;l^ 总会计师 Finance Controller
x,V r=FB 高级 Senior 如高级经理为 Senior Manager
BDVtSs<7 营业费用 Operating expenses
+ck}l2&# 代销手续费 Consignment commission charge
Gs[XJ 5%`~ 运杂费 Transpotation
$ ME)#( 保险费 Insurance premium
a' IdYW0 展览费 Exhibition fees
U/BR*Zn]* 广告费 Advertising fees
B> .q d 管理费用 Adminisstrative expenses
TS5Q1+hWHV 职工工资 Staff Salaries
T6k0 >[3xf 修理费 Repair charge
T[A 69O]v 低值易耗摊销 Article of consumption
F6dP,( 办公费 Office allowance
[ikOb8 G# 差旅费 Travelling expense
8~gLqh8^V 工会经费 Labour union expenditure
w%sT{(Vd`C 研究与开发费 Research and development expense
8\gjST* 福利费 Employee benefits/welfare
/u+e0BHo 职工教育经费 Personnel education
1-QS~)+ 待业保险费 Unemployment insurance
n Fs( ?Rv* 劳动保险费 Labour insurance
;*&-C9b 医疗保险费 Medical insurance
po 7q mLq 会议费 Coferemce
OZ!^a k 聘请中介机构费 Intermediary organs
F4{IEZ 咨询费 Consult fees
)\ ^-2[; 诉讼费 Legal cost
0SPk|k r 业务招待费 Business entertainment
N }YkMJy 技术转让费 Technology transfer fees
)sp+8 矿产资源补偿费 Mineral resources compensation fees
#R
RRu2 排污费 Pollution discharge fees
}o{(S%% 房产税 Housing property tax
29q _BR *: 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
{ [ >Kob1 土地使用税 Tenure tax
2GStN74X r 印花税 Stamp tax
}:#P)8/v>% 财务费用 Finance charge
>- { Hy x 利息支出 Interest exchange
7J&4akT{9 汇兑损失 Foreign exchange loss
pY$Q 各项手续费 Charge for trouble
t&Og $@ 各项专门借款费用 Special-borrowing cost
2)~> R ei5~& 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 D|#E9OQzs
