p@m0 Oi,= 1、部门的称谓
Hq3|>OqC2Q _5oTNL2
市场部Marketing
Rn1oD3w 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）
;FPx 客户服务 Customer Service ，例如客服员叫CSR，R for representative
7FB?t<x 人事部 Human Resource
(!~cO x
行政部 Admin.
/x<g$!` X 财务部 Finance & Accounting
*$tXm4
O[ 产品供应 Product Supply，例如产品调度员叫 P S Planner
*FS8]!Qg kB7v
c>@1 2、人员的称谓
k s40 5 助理 Assistant
A ~zn; 秘书 secretary
:ym?]EL4o 前台接待小姐 Receptionist
,/;Ae w; 文员 clerk ，如
会计文员为Accounting Clerk
x.Sf B[SZ 主任 supervisor
E
C?}iP 经理 Manager
o3J#hQrl 总经理 GM，General Manager
l=@ B 'a 入场费admission
`MtzA^X r 运费freight
m4 :c$5 小费tip
3Cf9'C 学费tuition
UhxM85M;x 价格，代价charge
(lk9](;L *t@A-Sn 制造费用 Manufacturing overhead
5N U{y+ 材料费 Materials
] l,BUf-O 管理人员工资 Executive Salaries
EX8JlA\-W 奖金 Wages
AIF ?>wgq 退职金 Retirement allowance
b!<_ JOL2. 补贴 Bonus
~#_~DqbMZ5 外保劳务费 Outsourcing fee
.<x6U*)\O
福利费 Employee benefits/welfare
p{f R$- d 会议费 Coferemce
0w?da~ 加班餐费 Special duties
*a9cBl'_ 市内交通费 Business traveling
Nx}nOm 通讯费 Correspondence
_`$Q6!Z)l 电话费 Correspondence
!_QI <=X 水电取暖费 Water and Steam
Gh;\"Qx 税费 Taxes and dues
qmS9*me
{ 租赁费 Rent
qeZ G/
\, 管理费 Maintenance
mm/\\my 车辆维护费 Vehicles maintenance
*?)MJ@ 油料费 Vehicles maintenance
3CCs_AO 培训费 Education and training
^y<^hKjV 接待费 Entertainment
2)}n"ibbT 图书、印刷费 Books and printing
19 5_1?'< 运费 Transpotation
-&+:7t
保险费 Insurance premium
l6M? [ 支付手续费 Commission
5 100fX} 杂费 Sundry charges
{X
! v b 折旧费 Depreciation expense
kmQ:wf: 机物料消耗 Article of consumption
L+t
/
E` 劳动保护费 Labor protection fees
-[mmT'sS 总监Director
d
Ojly,! 总会计师 Finance Controller
~q>jXi 高级 Senior 如高级经理为 Senior Manager
E-A9lJWr 营业费用 Operating expenses
* #yF`_p 代销手续费 Consignment commission charge
x39tnf/F 运杂费 Transpotation
/b+~BvTh 保险费 Insurance premium
35h|?eN_m! 展览费 Exhibition fees
1+%UZK= K 广告费 Advertising fees
z#{Y>.b 管理费用 Adminisstrative expenses
&4Z8 df! 职工工资 Staff Salaries
CD1Ma8I8 修理费 Repair charge
}8'_M/u\ 低值易耗摊销 Article of consumption
n:AZ(f 办公费 Office allowance
;>,B(Xz 4i 差旅费 Travelling expense
={g"cx 工会经费 Labour union expenditure
l)r\SE1 研究与开发费 Research and development expense
3.Fko<D4jD 福利费 Employee benefits/welfare
AD ;m[u7 职工教育经费 Personnel education
)nd^@G^ 待业保险费 Unemployment insurance
uQ=u@q tp 劳动保险费 Labour insurance
\kE0h\ 医疗保险费 Medical insurance
L*0YOE%=]
会议费 Coferemce
=!Ik5LiD 聘请中介机构费 Intermediary organs
"&_+!TBg, 咨询费 Consult fees
(Mv~0ShakO 诉讼费 Legal cost
f 6r!3y 业务招待费 Business entertainment
T;u;r@R/ 技术转让费 Technology transfer fees
s}zR@ !` 矿产资源补偿费 Mineral resources compensation fees
Y3@+a A 排污费 Pollution discharge fees
h ;=~%2Y 房产税 Housing property tax
]& D dy&V 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
@!;A^<{ka 土地使用税 Tenure tax
FM]clC;X? 印花税 Stamp tax
>s<Bu' r 财务费用 Finance charge
{-)^?Zb
@ 利息支出 Interest exchange
&XNt/bK -? 汇兑损失 Foreign exchange loss
@( R=4LL 各项手续费 Charge for trouble
{OG1' m6=/ 各项专门借款费用 Special-borrowing cost
.7 .G}z1 m%9Yo%l~ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 uQG| r)
