v iJK%^U=- 1、部门的称谓
-3fzDx D LPNJu z 市场部Marketing
kCu
" G 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）
G-)Q*p{i| 客户服务 Customer Service ，例如客服员叫CSR，R for representative
rI t#ps 人事部 Human Resource
^U`Bj*"2 行政部 Admin.
pUz;e#J| 财务部 Finance & Accounting
=V@5W[bV 产品供应 Product Supply，例如产品调度员叫 P S Planner
-$[o:dLO AMhHq /Dw 2、人员的称谓
\MA 4> 助理 Assistant
x]Nk T 秘书 secretary
kT+Idu 前台接待小姐 Receptionist
VNmQ'EuV}2 文员 clerk ，如
会计文员为Accounting Clerk
cq=ker zQ 主任 supervisor
d,_Ky#K5b 经理 Manager
X7*i -v@ 总经理 GM，General Manager
o"Dk`L2 入场费admission
>2[\WF*"X 运费freight
cBO.96ZHE 小费tip
]d}U68$T+ 学费tuition
5)rMoYn25 价格，代价charge
12yr_ 0 2lI-xHe 制造费用 Manufacturing overhead
[LQD]# 材料费 Materials
a}Dx"zl; 管理人员工资 Executive Salaries
?4kM5NtP 奖金 Wages
t R,&|?0 退职金 Retirement allowance
R*l#[ D5A 补贴 Bonus
MrW#~S|ED 外保劳务费 Outsourcing fee
ld-Cb 3R^ 福利费 Employee benefits/welfare
^11y8[[ 会议费 Coferemce
z)RJUmY3B 加班餐费 Special duties
<Oi65O_X 市内交通费 Business traveling
_7h:NLd 通讯费 Correspondence
[=})^t?8 电话费 Correspondence
& .zG?e. 水电取暖费 Water and Steam
{!lC$ SlJ 税费 Taxes and dues
P9Yw\ 租赁费 Rent
\ lJCBb+k 管理费 Maintenance
< ] ~FX 25 车辆维护费 Vehicles maintenance
A{HP*x~t 油料费 Vehicles maintenance
yl>V ' 培训费 Education and training
+ld]P} 接待费 Entertainment
s\)0 f_I 图书、印刷费 Books and printing
'UYxVh9D 运费 Transpotation
(9 #$za> 保险费 Insurance premium
g H+s)6 支付手续费 Commission
o_.f7|U ! 杂费 Sundry charges
m
~[4eH, 折旧费 Depreciation expense
p f\
Ybbs 机物料消耗 Article of consumption
8QYP\7}o 劳动保护费 Labor protection fees
>tmv3_<= 总监Director
&%@b;)]J 总会计师 Finance Controller
>9Yo:b:f 高级 Senior 如高级经理为 Senior Manager
xnuu#@f 营业费用 Operating expenses
ZU=om Rh5
代销手续费 Consignment commission charge
4jOq.j 运杂费 Transpotation
X=8CZq4 保险费 Insurance premium
\iBEyr] 展览费 Exhibition fees
I`$"6 Xy 广告费 Advertising fees
~HFqAOr 管理费用 Adminisstrative expenses
+b =X~>vZ 职工工资 Staff Salaries
pk%%}tP< 修理费 Repair charge
kB2]Z} 低值易耗摊销 Article of consumption
iI!MF1 办公费 Office allowance
d@$ ]/=% 差旅费 Travelling expense
>@g+%K] 工会经费 Labour union expenditure
ftr8~*]O 研究与开发费 Research and development expense
CAbeb+O 福利费 Employee benefits/welfare
{Wi)/B} 职工教育经费 Personnel education
pR3@loFQ`o 待业保险费 Unemployment insurance
qG]G0|f
劳动保险费 Labour insurance
wM-I*<L> 医疗保险费 Medical insurance
oMb&a0-7u 会议费 Coferemce
]4uY<9VL 聘请中介机构费 Intermediary organs
\ah.@s 咨询费 Consult fees
0^0
Q0A 诉讼费 Legal cost
b1*5#2rs. 业务招待费 Business entertainment
dR9[K4`p/ 技术转让费 Technology transfer fees
W
Ai91K@ 矿产资源补偿费 Mineral resources compensation fees
6m ~ N 2^z 排污费 Pollution discharge fees
\CY_nn|&g 房产税 Housing property tax
>FR;Ux~a 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
j3Sz+kOf, 土地使用税 Tenure tax
(GeOD V?U 印花税 Stamp tax
8]`LRzM 财务费用 Finance charge
j(QK 0 "z 利息支出 Interest exchange
0b)q,]l] 汇兑损失 Foreign exchange loss
wN+3OPM 各项手续费 Charge for trouble
R4#56#d< 各项专门借款费用 Special-borrowing cost
R v/=bY N wIS f 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ;Y^
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