-,p(PK 1、部门的称谓
<G#JP t6 4Kx;F
9!%~ 市场部Marketing
pYVQ-r%QF 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）
O[q {y 客户服务 Customer Service ，例如客服员叫CSR，R for representative
{HQ? 人事部 Human Resource
CxwZ$0 行政部 Admin.
5]gd,&^?> 财务部 Finance & Accounting
s_VP(Fe@K 产品供应 Product Supply，例如产品调度员叫 P S Planner
UB=I> NbfV6$jo 2、人员的称谓
mO]>(^c 助理 Assistant
gP)g_K(e 秘书 secretary
fr iNo^v& 前台接待小姐 Receptionist
M"5,8Q`PkI 文员 clerk ，如
会计文员为Accounting Clerk
Eiwo= = M 主任 supervisor
KLlW\MF1 经理 Manager
R XLD5$s^ 总经理 GM，General Manager
s8eFEi 入场费admission
@e+QGd;} 运费freight
p]IF=~b 小费tip
%?R}sUo 学费tuition
FhS:. 价格，代价charge
}<A\> k6. }. 制造费用 Manufacturing overhead
;aWH`^{i 材料费 Materials
BPe5c :z 管理人员工资 Executive Salaries
tec CU[O 奖金 Wages
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E 退职金 Retirement allowance
RCo!sZP} 补贴 Bonus
GuNzrKDr 外保劳务费 Outsourcing fee
: xB<Rq 福利费 Employee benefits/welfare
x.~Z9j 会议费 Coferemce
(q"Nt_y 加班餐费 Special duties
^6oz3+ 市内交通费 Business traveling
K`768 %q
通讯费 Correspondence
Z6A*9m 电话费 Correspondence
3<CCC+47 水电取暖费 Water and Steam
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QDmSy*& 税费 Taxes and dues
E"nIC,VZ 租赁费 Rent
z4 5ImItH 管理费 Maintenance
CsJw;]dYI 车辆维护费 Vehicles maintenance
Ztr,v$ 油料费 Vehicles maintenance
vc5g 4ud 培训费 Education and training
m "h{HgJd 接待费 Entertainment
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"7B 9B 图书、印刷费 Books and printing
c54oQ1Q&" 运费 Transpotation
nYLq%7}k 保险费 Insurance premium
8:|F'{<<b 支付手续费 Commission
vzd1:'^t 杂费 Sundry charges
kR3g, P{L 折旧费 Depreciation expense
00[Uk'Q*5 机物料消耗 Article of consumption
5O% Q*\( 劳动保护费 Labor protection fees
YJ3aJ^m#E 总监Director
M6[&od 总会计师 Finance Controller
/Z94<}C6b 高级 Senior 如高级经理为 Senior Manager
J
JPU! 营业费用 Operating expenses
@~qlSU& 代销手续费 Consignment commission charge
|^ []Oy= 运杂费 Transpotation
W
MU9tq[ 保险费 Insurance premium
odD^xg "L
展览费 Exhibition fees
yF0\$%H>$ 广告费 Advertising fees
L #1Y R}m 管理费用 Adminisstrative expenses
,|<2wn#q 职工工资 Staff Salaries
2Xys;Dwx 修理费 Repair charge
pQKR 低值易耗摊销 Article of consumption
6*J`2U9Q 办公费 Office allowance
?~Fk_#jz,@ 差旅费 Travelling expense
^OnU;8IC 工会经费 Labour union expenditure
w$MFCJ:p& 研究与开发费 Research and development expense
<,$(,RX 福利费 Employee benefits/welfare
F#*vJb) 职工教育经费 Personnel education
AK]{^Hvz 待业保险费 Unemployment insurance
J=JYf_=4bc 劳动保险费 Labour insurance
KuL2X@)} 医疗保险费 Medical insurance
u%
3D{Dj 会议费 Coferemce
y0k*i S
e 聘请中介机构费 Intermediary organs
wC+_S*M-K 咨询费 Consult fees
ca h1'Y 诉讼费 Legal cost
7O^ySy"l 业务招待费 Business entertainment
p%pM 3<p 技术转让费 Technology transfer fees
_~ZNX+4 矿产资源补偿费 Mineral resources compensation fees
t ;!v jac 排污费 Pollution discharge fees
$1y 8gm 房产税 Housing property tax
'/trM %< 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
`xMmo8u4 土地使用税 Tenure tax
MF)Xc\}0p 印花税 Stamp tax
~za=yZo7( 财务费用 Finance charge
{EE/3e@ 利息支出 Interest exchange
`$vTGkGpY 汇兑损失 Foreign exchange loss
N}HQvlLkF9 各项手续费 Charge for trouble
RY3ANEu+ 各项专门借款费用 Special-borrowing cost
uLX5khQ :8\!; ! 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 \x P$m| Y3
