sX>|Y3S\U 1、部门的称谓
O.Dz} [w K4 Nz I9@ 市场部Marketing
^cW{%R>XY 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）
6,CK1j+tZ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
+N B5 Fd4 人事部 Human Resource
v{lDEF@2^N 行政部 Admin.
tIBEja^l 财务部 Finance & Accounting
V^.Z&7+E`_ 产品供应 Product Supply，例如产品调度员叫 P S Planner
?JRf hJ:j 70*yx?T V 2、人员的称谓
*x#5S.i1 助理 Assistant
M D1d 秘书 secretary
,- $%>Uv 前台接待小姐 Receptionist
)"P.n- aF 文员 clerk ，如
会计文员为Accounting Clerk
T3)m{gv0` 主任 supervisor
@$QtY(a 经理 Manager
|`wJ
{- 总经理 GM，General Manager
b[n6L5P5m2 入场费admission
A1zV5-E/ 运费freight
)086u8w )y 小费tip
XxB% 学费tuition
LWM& k#i 价格，代价charge
75Bn p9 M tDJ1I% 制造费用 Manufacturing overhead
;'
'S} ; 材料费 Materials
Bt\V1 ) 管理人员工资 Executive Salaries
hoPh#? G 奖金 Wages
]%Whtj.,x7 退职金 Retirement allowance
pek5P4W_ 补贴 Bonus
'HvW&~i( 外保劳务费 Outsourcing fee
CS"k0V44}
福利费 Employee benefits/welfare
b;mpZ|T. 会议费 Coferemce
y(K:,CI 加班餐费 Special duties
# eI` l`} 市内交通费 Business traveling
T5-'|+ 通讯费 Correspondence
jI}{0LW&F& 电话费 Correspondence
giddM 2
' 水电取暖费 Water and Steam
-cXVk H{ 税费 Taxes and dues
p_3VFKq>0 租赁费 Rent
cz>`$Zz 管理费 Maintenance
! G ~\9 车辆维护费 Vehicles maintenance
+w3k_^X9c 油料费 Vehicles maintenance
IP 1{gMG 培训费 Education and training
R&R{I/;i*. 接待费 Entertainment
g'eJN
图书、印刷费 Books and printing
pHDPj,lu 运费 Transpotation
{
-5 b[m( 保险费 Insurance premium
*UG=dl#F# 支付手续费 Commission
a<D ]Gz^h 杂费 Sundry charges
2-wvL&pi) 折旧费 Depreciation expense
g5&,l 机物料消耗 Article of consumption
CH h6Mnw 劳动保护费 Labor protection fees
/0F
<GBQ"v 总监Director
5th\_n}N2/ 总会计师 Finance Controller
BA0.B0
+" 高级 Senior 如高级经理为 Senior Manager
}
xzbg 营业费用 Operating expenses
j~9,Ct 代销手续费 Consignment commission charge
5adB5)` 运杂费 Transpotation
fNi_C"< 保险费 Insurance premium
_{?/4ZhA\+ 展览费 Exhibition fees
?K?v64[ 广告费 Advertising fees
{7q +3f < 管理费用 Adminisstrative expenses
F
a'2i< 职工工资 Staff Salaries
w.0]>/C 修理费 Repair charge
^Ul *Nm
低值易耗摊销 Article of consumption
lT]
dj9l 办公费 Office allowance
Ne,u\q3f 差旅费 Travelling expense
!;C *Ws p} 工会经费 Labour union expenditure
kI Ub`b>B 研究与开发费 Research and development expense
OK9D4
7X 福利费 Employee benefits/welfare
I:#Es. 职工教育经费 Personnel education
bPdbKi{j@ 待业保险费 Unemployment insurance
_52BIrAO2 劳动保险费 Labour insurance
TBqJ.a 医疗保险费 Medical insurance
"Q@ZS2;A 会议费 Coferemce
vV9q5Bj: 聘请中介机构费 Intermediary organs
SA$1rqU= 咨询费 Consult fees
jG3i
)ALx 诉讼费 Legal cost
|2~fO yA+ 业务招待费 Business entertainment
ddD $ 4+ 技术转让费 Technology transfer fees
9 Ic~F^ 矿产资源补偿费 Mineral resources compensation fees
w,FOq?j^k 排污费 Pollution discharge fees
nK9A=H'Hc 房产税 Housing property tax
wKA c ;! 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
lTv_%hUp 土地使用税 Tenure tax
rj ].bGQ,+ 印花税 Stamp tax
Q:B : 财务费用 Finance charge
0Sz iT M 利息支出 Interest exchange
6,|)%~VUm
汇兑损失 Foreign exchange loss
V<!E9/4rS 各项手续费 Charge for trouble
[0e}% !%M 各项专门借款费用 Special-borrowing cost
L);kwx7{LW "i1~YE 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 =' cr@ [~i
