M1iS(x 1、部门的称谓
[ ~&/s:Vvo V /V9B2.$ 市场部Marketing
,>mrPtxN 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）
_t #k,; 客户服务 Customer Service ，例如客服员叫CSR，R for representative
1Z~FCJz 人事部 Human Resource
d,n 'n 行政部 Admin.
w
T8DSq 财务部 Finance & Accounting
g~A`N=r;h 产品供应 Product Supply，例如产品调度员叫 P S Planner
"u^H# L>-q <;Zmjeb+# 2、人员的称谓
9e,0\J 助理 Assistant
76h ,]xi
秘书 secretary
i5Y b`Z[Y 前台接待小姐 Receptionist
SmSH 2m- 文员 clerk ，如
会计文员为Accounting Clerk
~g
ZLY ls 主任 supervisor
D!-g&HBTC 经理 Manager
'op|B@y 总经理 GM，General Manager
+Kbjzh3<wG 入场费admission
{:$>t~=D 运费freight
PKg@[<g43 小费tip
")XHak.JX 学费tuition
GH:jH]u!V 价格，代价charge
%.-4! vj iN8zo:&Z 制造费用 Manufacturing overhead
MXNFlP 材料费 Materials
MJ
[m 管理人员工资 Executive Salaries
:: {Q1F 奖金 Wages
fN^8{w/O
退职金 Retirement allowance
qL3
;}R 补贴 Bonus
G.a b ql 外保劳务费 Outsourcing fee
XXcl{1Kp!@ 福利费 Employee benefits/welfare
mQ 26K~ 会议费 Coferemce
MPg)=LI 加班餐费 Special duties
%oa-WmWm 市内交通费 Business traveling
ZyPVy 通讯费 Correspondence
9u}Hmb 电话费 Correspondence
X296tA>C` 水电取暖费 Water and Steam
0 e ~JMUb 税费 Taxes and dues
a:IC)]j$_ 租赁费 Rent
BdblLUGK# 管理费 Maintenance
V/
u
P%'cd 车辆维护费 Vehicles maintenance
9oR@U W1 油料费 Vehicles maintenance
-2 3w2Qt 培训费 Education and training
`1{ ZqRFQ 接待费 Entertainment
rkCx{pe9 图书、印刷费 Books and printing
&n
}f? 运费 Transpotation
, I (d6 保险费 Insurance premium
9YQb & 支付手续费 Commission
1.{z3_S21: 杂费 Sundry charges
O6a<`]F 折旧费 Depreciation expense
?2{Gn
-{ 机物料消耗 Article of consumption
V0.vQ/ 劳动保护费 Labor protection fees
`FDiX7M 总监Director
a PfO$b: 总会计师 Finance Controller
6J6BF% 高级 Senior 如高级经理为 Senior Manager
I%X6T@P 营业费用 Operating expenses
# 0Q]d O 代销手续费 Consignment commission charge
)SRefW
.v 运杂费 Transpotation
bj0G5
dc= 保险费 Insurance premium
j9 4=hJVKi 展览费 Exhibition fees
O/a4 ]r+_ 广告费 Advertising fees
)E@.!Ut4o 管理费用 Adminisstrative expenses
{9;CNsd 职工工资 Staff Salaries
}mq6]ZrK 修理费 Repair charge
`nv~NLkl 低值易耗摊销 Article of consumption
a# y;dK 办公费 Office allowance
q #ClnG* 差旅费 Travelling expense
=9["+;\e& 工会经费 Labour union expenditure
(%e .:W${ 研究与开发费 Research and development expense
T?soJ]A 福利费 Employee benefits/welfare
NAQAU
*yP 职工教育经费 Personnel education
Cc' 37~6~P 待业保险费 Unemployment insurance
,+vy,<e& 劳动保险费 Labour insurance
m=A(NKZ
医疗保险费 Medical insurance
B p
`] 会议费 Coferemce
$i}y 8nlQ 聘请中介机构费 Intermediary organs
&5spTMw8 咨询费 Consult fees
Mxsa-?R;v 诉讼费 Legal cost
K>r,(zg Vc 业务招待费 Business entertainment
y'~U%,ki6 技术转让费 Technology transfer fees
!&ayYu##{ 矿产资源补偿费 Mineral resources compensation fees
(Hz ^)5(~ 排污费 Pollution discharge fees
\y)rt )
房产税 Housing property tax
+[A QU c 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
B^Nf #XN( 土地使用税 Tenure tax
X!Mx5fg 印花税 Stamp tax
qL&[K>2z 财务费用 Finance charge
?'Xj
g#}< 利息支出 Interest exchange
H* QIB_ 汇兑损失 Foreign exchange loss
^ft>@ =K(| 各项手续费 Charge for trouble
^aMg/.j 各项专门借款费用 Special-borrowing cost
lL3kh J:% 4(~L#}:r! 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 C'+YQ]u
