(
L ]C 1、部门的称谓
V|T3blG?D ];U}'& 市场部Marketing
".|?A9m_ 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）
s9 .nU 客户服务 Customer Service ，例如客服员叫CSR，R for representative
B,NHy
C1i 人事部 Human Resource
^( . utO 行政部 Admin.
4 +2hj*I 财务部 Finance & Accounting
yS";
q 产品供应 Product Supply，例如产品调度员叫 P S Planner
^BN?iXQhN WEZ)>[Xj? 2、人员的称谓
#Py\' 助理 Assistant
D Kng.P 秘书 secretary
!<AY0fpY 前台接待小姐 Receptionist
ffibS0aM 文员 clerk ，如
会计文员为Accounting Clerk
?]Z EK8c 主任 supervisor
67b[T~92o 经理 Manager
ZNjq H[ 总经理 GM，General Manager
d_!l RQ^N 入场费admission
eGW~4zU 运费freight
*p>1s!i 小费tip
[*2|#KSCX 学费tuition
uJ_"gPO 价格，代价charge
6~y7A<[^ 9xZ?}S:d 制造费用 Manufacturing overhead
EVE<LF? 材料费 Materials
n q3B( 管理人员工资 Executive Salaries
bR&<vrMmrA 奖金 Wages
otSF8[ 退职金 Retirement allowance
0ofl,mXW 补贴 Bonus
|vf /M| 外保劳务费 Outsourcing fee
?[~)D}] j 福利费 Employee benefits/welfare
r\ f|r$i 会议费 Coferemce
@ZFU< e$! 加班餐费 Special duties
$ix*xm. 4m 市内交通费 Business traveling
`ek On@T0 通讯费 Correspondence
O :86* 电话费 Correspondence
_0c$SK 水电取暖费 Water and Steam
mzoNXf:x 税费 Taxes and dues
AYLCdCoK. 租赁费 Rent
/@~&zx&_ 管理费 Maintenance
MI<XL n!* 车辆维护费 Vehicles maintenance
R$xk cg2( 油料费 Vehicles maintenance
G ?&T0 培训费 Education and training
YTo^Q& 接待费 Entertainment
r1!]<= &\ 图书、印刷费 Books and printing
Df L>fk 运费 Transpotation
}5
qjGD 保险费 Insurance premium
eOI#T'5 支付手续费 Commission
Q`4] \)Dp 杂费 Sundry charges
0-{l4;o 折旧费 Depreciation expense
sJ(q.FRM' 机物料消耗 Article of consumption
. wv!; 劳动保护费 Labor protection fees
TV &4m5 总监Director
( O>oN~ 总会计师 Finance Controller
-a( \(^NW 高级 Senior 如高级经理为 Senior Manager
Y
=BXV7\ 营业费用 Operating expenses
{x8UL7{ 代销手续费 Consignment commission charge
xFcRp2W9R 运杂费 Transpotation
=P"Sm
r 保险费 Insurance premium
S.kFs{;1x 展览费 Exhibition fees
av*M # 广告费 Advertising fees
/|.
|y
S9 管理费用 Adminisstrative expenses
t <Z)D0. 职工工资 Staff Salaries
;"@FLq(n 修理费 Repair charge
/ Dn 低值易耗摊销 Article of consumption
1 n86Mp1.e 办公费 Office allowance
mp x/~`c 差旅费 Travelling expense
->S6S_H/+& 工会经费 Labour union expenditure
]CI ZF, 研究与开发费 Research and development expense
V^^nJs
tV 福利费 Employee benefits/welfare
ErDt ~FH 职工教育经费 Personnel education
$ *u{i4b 待业保险费 Unemployment insurance
!Ci\Zg 劳动保险费 Labour insurance
j t/
| u= 医疗保险费 Medical insurance
?8LRd5LH 会议费 Coferemce
`*1059 聘请中介机构费 Intermediary organs
G3G"SJ np 咨询费 Consult fees
yfD) |lK 诉讼费 Legal cost
vj:hMPC
ZM 业务招待费 Business entertainment
H@8g 9 ;+ 技术转让费 Technology transfer fees
&xwA E*} 矿产资源补偿费 Mineral resources compensation fees
ZoiCdXvTN 排污费 Pollution discharge fees
XU}sbbwu 房产税 Housing property tax
?+bDFM} 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
oV c
l ( 土地使用税 Tenure tax
CbA2?( 1o1 印花税 Stamp tax
z Dk^ ^' 财务费用 Finance charge
M!s@w%0?' 利息支出 Interest exchange
Odo"S; ) 汇兑损失 Foreign exchange loss
Aj Q^
{P 各项手续费 Charge for trouble
"16-K%} 各项专门借款费用 Special-borrowing cost
L|3wG Y9E Yz?1]<X 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ~!,Q<?
