+[C dd{2 1、部门的称谓
A{3Aw| ; #}*w &y 市场部Marketing
yr?*{; 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）
q
< Gn@xc' 客户服务 Customer Service ，例如客服员叫CSR，R for representative
v6(Y z[ 人事部 Human Resource
QWz5iM 行政部 Admin.
sL rSi 财务部 Finance & Accounting
d$Y3 a^O| 产品供应 Product Supply，例如产品调度员叫 P S Planner
o8Vtxnkg cVya~ *
2、人员的称谓
,WSK
' 助理 Assistant
G347&F) 秘书 secretary
Whp;wAz 前台接待小姐 Receptionist
8 s(?zK\ 文员 clerk ，如
会计文员为Accounting Clerk
U+: o y:mz 主任 supervisor
A[)od 经理 Manager
{C3AxK0 总经理 GM，General Manager
mC OJ1 } 入场费admission
*W
aL}i(P1 运费freight
aV"K%#N 小费tip
['~j1!/;6 学费tuition
\9k$pC+l 价格，代价charge
=.NZ {G GPlAQk
制造费用 Manufacturing overhead
oE@{h$= 材料费 Materials
o_; pEe 管理人员工资 Executive Salaries
k.= 67L 奖金 Wages
] Ak HNgW 退职金 Retirement allowance
2r;^OWwr? 补贴 Bonus
."b =dkx 外保劳务费 Outsourcing fee
X{KWBk.1 福利费 Employee benefits/welfare
D lz||== 会议费 Coferemce
LoZ8;VU 加班餐费 Special duties
O0OBkIj 市内交通费 Business traveling
*%< Ku&C 通讯费 Correspondence
D>"U0*h 电话费 Correspondence
bL*;6TzRK 水电取暖费 Water and Steam
uMOm<kn 税费 Taxes and dues
^@f%A
< 租赁费 Rent
G tI]6 t 管理费 Maintenance
w20E]4" 车辆维护费 Vehicles maintenance
kw)@[1U 油料费 Vehicles maintenance
3l5rUjRwj 培训费 Education and training
l*]9 接待费 Entertainment
xHEkmL`)4 图书、印刷费 Books and printing
F%QZe*m[ 运费 Transpotation
obWBX' 保险费 Insurance premium
*4}l V8 支付手续费 Commission
Yas! w' 杂费 Sundry charges
]}
z
;!D> 折旧费 Depreciation expense
_|%pe]St 机物料消耗 Article of consumption
h
$)t hW 劳动保护费 Labor protection fees
bSH lR#!6 总监Director
s)Sa KE*d 总会计师 Finance Controller
o %#Z
高级 Senior 如高级经理为 Senior Manager
/;LteBoY 营业费用 Operating expenses
86d * 代销手续费 Consignment commission charge
Z ur7"OkQ 运杂费 Transpotation
T8Sgu6:*R 保险费 Insurance premium
~/?JRL= 展览费 Exhibition fees
H t ^MY 广告费 Advertising fees
+ wd} '4) 管理费用 Adminisstrative expenses
mY"DYYR> 职工工资 Staff Salaries
: sIZ+3 修理费 Repair charge
o?A/ 低值易耗摊销 Article of consumption
\ZrLh,6f. 办公费 Office allowance
7kpCBLM(} 差旅费 Travelling expense
4eb<SNi 工会经费 Labour union expenditure
g*8LdH 6mq 研究与开发费 Research and development expense
'Rk~bA X 福利费 Employee benefits/welfare
p '{ `Uvr 职工教育经费 Personnel education
oH~ZqX .3 待业保险费 Unemployment insurance
{#M=gDhbX 劳动保险费 Labour insurance
.XM3oIaW 医疗保险费 Medical insurance
js
)G 会议费 Coferemce
q|m 8G 聘请中介机构费 Intermediary organs
wP3PI.g-g 咨询费 Consult fees
iqf+rBL 诉讼费 Legal cost
\phG$4(7+ 业务招待费 Business entertainment
e
#l/jFJU 技术转让费 Technology transfer fees
20 gPx; 矿产资源补偿费 Mineral resources compensation fees
U,/NygB~ 排污费 Pollution discharge fees
]7kq@o/7 房产税 Housing property tax
b7fP)nb695 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
X70 vDoW 土地使用税 Tenure tax
h `&@>uEiq 印花税 Stamp tax
:6LOb f\01 财务费用 Finance charge
6 .DJR Y 利息支出 Interest exchange
.FK'T G 汇兑损失 Foreign exchange loss
qS{lay 各项手续费 Charge for trouble
?!(/;RU1 各项专门借款费用 Special-borrowing cost
X?$Eb %
o< &O(Y 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 xD#PM |I
