>[ 2; 1、部门的称谓
9.%t9RM^ Z EK,Z[' 市场部Marketing
B[3u,<opFU 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）
VqUCcT 客户服务 Customer Service ，例如客服员叫CSR，R for representative
{'p <
o$(S 人事部 Human Resource
IeZ9 " o h 行政部 Admin.
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Z$ W"JP 财务部 Finance & Accounting
U8.V Rn 产品供应 Product Supply，例如产品调度员叫 P S Planner
h /Yxm2 8y']kVg 2、人员的称谓
efN scgi 助理 Assistant
b
vOnS0,y 秘书 secretary
]Cs=EZr 前台接待小姐 Receptionist
%VGW]!QR 文员 clerk ，如
会计文员为Accounting Clerk
z/]]u.UP 主任 supervisor
)@ofczl6 经理 Manager
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总经理 GM，General Manager
eEBo:Rc9 入场费admission
n2 can 运费freight
+T&YYO8>5 小费tip
km*Y#`{ 学费tuition
m lxtey6H3 价格，代价charge
Fge ["p?GF
:>iN#)S 制造费用 Manufacturing overhead
OwT _W)$ 材料费 Materials
NLr a"Z 管理人员工资 Executive Salaries
P!"{-m ' 奖金 Wages
T Qu.jC 退职金 Retirement allowance
'ieTt_1.G 补贴 Bonus
\%&A? D 外保劳务费 Outsourcing fee
?YMBZ 福利费 Employee benefits/welfare
7 4ho= 会议费 Coferemce
aAbA)'G 加班餐费 Special duties
h\p!J-V 市内交通费 Business traveling
}SC &6
B?G 通讯费 Correspondence
YKz #, 电话费 Correspondence
Xt:$H6
y 水电取暖费 Water and Steam
tz8 fZ*n 税费 Taxes and dues
rFGPS%STS 租赁费 Rent
q1q 9W@H 管理费 Maintenance
S6}_N/;6~ 车辆维护费 Vehicles maintenance
064 k;|>D 油料费 Vehicles maintenance
b*(K;`9)B 培训费 Education and training
PZQAlO, 接待费 Entertainment
c~4Cpy^ 图书、印刷费 Books and printing
QJj='+R> 运费 Transpotation
O_ qwD6s-_ 保险费 Insurance premium
HE35QH@/` 支付手续费 Commission
.^M#BAt2 杂费 Sundry charges
+SF+$^T 折旧费 Depreciation expense
I-/>M/66 机物料消耗 Article of consumption
`Th~r&GvF 劳动保护费 Labor protection fees
HA L\j 5i 总监Director
ht*(@MCr< 总会计师 Finance Controller
78{9@\e"0 高级 Senior 如高级经理为 Senior Manager
ii_k gqT^ 营业费用 Operating expenses
?QmtZG.$ 代销手续费 Consignment commission charge
"{r8'qn 运杂费 Transpotation
G^tazAEfo 保险费 Insurance premium
P
JATRJ1. 展览费 Exhibition fees
xxyc^\$ 广告费 Advertising fees
Wlxmp['Bh 管理费用 Adminisstrative expenses
g<(!>:h 职工工资 Staff Salaries
wgIm{;T[u 修理费 Repair charge
{f\wIZ-K A 低值易耗摊销 Article of consumption
#2s}s<Sc; 办公费 Office allowance
;-8 .~Sm 差旅费 Travelling expense
J
H{/0x#+ 工会经费 Labour union expenditure
zt:
!hM/Vt 研究与开发费 Research and development expense
1Xo0(*O 福利费 Employee benefits/welfare
'5 Yzo^R; 职工教育经费 Personnel education
-N% V 5 TN 待业保险费 Unemployment insurance
&BLCP d 劳动保险费 Labour insurance
SGSyO0O 医疗保险费 Medical insurance
\?]U*)B. r 会议费 Coferemce
bS;_xDXd 聘请中介机构费 Intermediary organs
%-yzU/`JF 咨询费 Consult fees
*ma
w`1 诉讼费 Legal cost
]}PXN1( 业务招待费 Business entertainment
X5YOxMq 技术转让费 Technology transfer fees
:Rb\Ca 矿产资源补偿费 Mineral resources compensation fees
Nd RcA 排污费 Pollution discharge fees
i_Hm?Bi!F 房产税 Housing property tax
triU^uvh 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
e ,epKt L 土地使用税 Tenure tax
Et!J*{ s 印花税 Stamp tax
jQ;/ =9 财务费用 Finance charge
,\J 8(,%L 利息支出 Interest exchange
:Bmn<2[Y; 汇兑损失 Foreign exchange loss
ttUK~%wSx 各项手续费 Charge for trouble
\894 Jqh 各项专门借款费用 Special-borrowing cost
g%l ,a3" x)*Lu"> 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ~w3u(X$m"
