b"J J3$D 1、部门的称谓
q-tm `t*7 VDnN2)Km* 市场部Marketing
jPu m2U_ 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
3n ~n-Jo 客户服务 Customer Service ，例如客服员叫CSR，R for representative
3 k U4?D] 人事部 Human Resource
^ " 行政部 Admin.
ON( )2@Y4 财务部 Finance & Accounting
9?xD"Z
产品供应 Product Supply，例如产品调度员叫 P S Planner
d<,'9/a> n\/ JNzd3 2、人员的称谓
B:?MMXB 助理 Assistant
* |dz.Tr 秘书 secretary
VyF|d
? b 前台接待小姐 Receptionist
1ha
8)L 文员 clerk ，如
会计文员为Accounting Clerk
s2 8t' 主任 supervisor
o$Jop"To 经理 Manager
sfo+ B$4| 总经理 GM，General Manager
B)!ty " 入场费admission
_/\U 运费freight
()\=(n!J 小费tip
ZUg ~8VVe 学费tuition
BSyl!>G6n8 价格，代价charge
-G|?Kl 16cc9%
制造费用 Manufacturing overhead
_Qh :*j! 材料费 Materials
RkMs!M 管理人员工资 Executive Salaries
Zb? u'Vm=u 奖金 Wages
:U{$G(
< 退职金 Retirement allowance
zxD~W"R:s 补贴 Bonus
26K sP .- 外保劳务费 Outsourcing fee
m ?)k&{I 福利费 Employee benefits/welfare
$URL7hrh U 会议费 Coferemce
AuW -XK. 加班餐费 Special duties
7kT&}`g. 市内交通费 Business traveling
(gQr?K 通讯费 Correspondence
kWZ@v+Mk3 电话费 Correspondence
f6$ $e+ 水电取暖费 Water and Steam
C)z?-f 税费 Taxes and dues
exP:lO_0n 租赁费 Rent
Md5|j0#p 管理费 Maintenance
=^5, ua6 车辆维护费 Vehicles maintenance
a g* 5fBF 油料费 Vehicles maintenance
WBd$#V3 培训费 Education and training
Tu[I84 接待费 Entertainment
j= U^+jAn 图书、印刷费 Books and printing
8N,mp>~ 运费 Transpotation
r`OC5IoQ 保险费 Insurance premium
W{l{O1, 支付手续费 Commission
r:~ q { 杂费 Sundry charges
j7>a ^W
折旧费 Depreciation expense
%s;=H)8 机物料消耗 Article of consumption
YLU.]UC 劳动保护费 Labor protection fees
;x|LB>. 总监Director
+YFA Zv7` 总会计师 Finance Controller
E=&":I6O 高级 Senior 如高级经理为 Senior Manager
`=.A]) > 营业费用 Operating expenses
zu! # 代销手续费 Consignment commission charge
K @h9 4Ni6 运杂费 Transpotation
ny 'wS 保险费 Insurance premium
eelkK,4 展览费 Exhibition fees
t4H*&U 广告费 Advertising fees
bQ `|G(g-d 管理费用 Adminisstrative expenses
:<
*x G& 职工工资 Staff Salaries
|e+r|i] 修理费 Repair charge
XlaGR2- % 低值易耗摊销 Article of consumption
F5s`AjU 办公费 Office allowance
mJYG k_ua 差旅费 Travelling expense
o ?`LZd:{ 工会经费 Labour union expenditure
(/^dyG|X' 研究与开发费 Research and development expense
@p 2XaqZ 福利费 Employee benefits/welfare
#!> QXiyR 职工教育经费 Personnel education
3jzmiS] 待业保险费 Unemployment insurance
)TtY m3, 劳动保险费 Labour insurance
K j/{V 医疗保险费 Medical insurance
szw|`S>o 会议费 Coferemce
dm l,|k= 聘请中介机构费 Intermediary organs
9.^ 2CM6l 咨询费 Consult fees
wN2D{Jj 诉讼费 Legal cost
LKsK!X 业务招待费 Business entertainment
DWXH x 技术转让费 Technology transfer fees
3T)_(SM " 矿产资源补偿费 Mineral resources compensation fees
-A( ]U"@n 排污费 Pollution discharge fees
R
\Of
, 房产税 Housing property tax
~gA^tc3G 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
4%"Df1 U 土地使用税 Tenure tax
dUc ( [& 印花税 Stamp tax
o56UlN 财务费用 Finance charge
Oe YZLC( 利息支出 Interest exchange
Cb
i;CF\{ 汇兑损失 Foreign exchange loss
4OTrMT$y 各项手续费 Charge for trouble
=EQa
Z8k 各项专门借款费用 Special-borrowing cost
\}EJtux q z: )z]6 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 .:9XpKbt
