x XkP(^ Y 1、部门的称谓
+Ex XhT @AET.qGC 市场部Marketing
gx,BF#8} 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）
pm`BMy<5PU 客户服务 Customer Service ，例如客服员叫CSR，R for representative
B7HN NX 人事部 Human Resource
D_mdX9-~ 行政部 Admin.
TN! 8J=sx. 财务部 Finance & Accounting
.;nU"
a3' 产品供应 Product Supply，例如产品调度员叫 P S Planner
]U?)_P@} iG*@( 2、人员的称谓
LE$_qX`L 助理 Assistant
;n1< 1M>! 秘书 secretary
)%H@.;cD_r 前台接待小姐 Receptionist
UolsF-U }' 文员 clerk ，如
会计文员为Accounting Clerk
5~)m6]-6 主任 supervisor
{B
B#Bh[ 经理 Manager
<=D !/7$ O 总经理 GM，General Manager
{6}H}_( ] 入场费admission
)\oLUuL`; 运费freight
4L<h%
'Zn 小费tip
ffDh 0mDN 学费tuition
#( G>J4E,
价格，代价charge
CRXIVver W:s`;8iM$ 制造费用 Manufacturing overhead
:K
J#_y\rt 材料费 Materials
zb<Y YJ] 管理人员工资 Executive Salaries
Lc L|'S) 奖金 Wages
2L?jp:$;X 退职金 Retirement allowance
[ H"\<"1
o 补贴 Bonus
_OR @S%$ 外保劳务费 Outsourcing fee
9Q)9* nHe 福利费 Employee benefits/welfare
0i%r+_E_ 会议费 Coferemce
%2)B.qTp& 加班餐费 Special duties
/XEt2,sI9 市内交通费 Business traveling
?4QX;s7 通讯费 Correspondence
R b!V{jQ 电话费 Correspondence
&?[
uY5Mk 水电取暖费 Water and Steam
z'' ITX)oG 税费 Taxes and dues
: <Z>?x 租赁费 Rent
$Sg5xkV,a 管理费 Maintenance
v>S[} du 车辆维护费 Vehicles maintenance
-l)u`f^n| 油料费 Vehicles maintenance
.r=F'i}-j* 培训费 Education and training
cviPCjM 接待费 Entertainment
$eqwn&$n 图书、印刷费 Books and printing
y+jOk6)W75 运费 Transpotation
^)wTCkH&y 保险费 Insurance premium
Wycood*
支付手续费 Commission
`?M?WaP 杂费 Sundry charges
Lt|'("($* 折旧费 Depreciation expense
3y9R1/! 机物料消耗 Article of consumption
5}v<?<l9\ 劳动保护费 Labor protection fees
Xu[(hT6 总监Director
Ng =_#< 总会计师 Finance Controller
mT:Z!sS 高级 Senior 如高级经理为 Senior Manager
A.[~}ywH 营业费用 Operating expenses
@cc4]
>4 代销手续费 Consignment commission charge
aFfd!a " n 运杂费 Transpotation
Qf=+%-$Y 保险费 Insurance premium
De
j_(Dz_S 展览费 Exhibition fees
vZ0K1UTEXY 广告费 Advertising fees
|:[
[w&R 管理费用 Adminisstrative expenses
cJ ^:b4j 职工工资 Staff Salaries
L'A>IBrz 修理费 Repair charge
tV'>9YVdG 低值易耗摊销 Article of consumption
8Pgw_ 21N1 办公费 Office allowance
0 UbY0sYo 差旅费 Travelling expense
h! yI(c Y 工会经费 Labour union expenditure
R}T8cVxc 研究与开发费 Research and development expense
Y<vHL<G 福利费 Employee benefits/welfare
)fGIe rS 职工教育经费 Personnel education
8?
U! PW 待业保险费 Unemployment insurance
q2SlK8`QJ 劳动保险费 Labour insurance
d[( } 医疗保险费 Medical insurance
r9\ 7I7z 会议费 Coferemce
. 5 s#JL 聘请中介机构费 Intermediary organs
%k+G-oT5 咨询费 Consult fees
O/{X:Ja{ 诉讼费 Legal cost
Mtw7aK 业务招待费 Business entertainment
PKxI0 9B 技术转让费 Technology transfer fees
#uc9eh}CWO 矿产资源补偿费 Mineral resources compensation fees
O~udlVn<6 排污费 Pollution discharge fees
#'qDNY@ w} 房产税 Housing property tax
dm:2:A8^ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
WR<,[*Mv^ 土地使用税 Tenure tax
(H[ .\O-` 印花税 Stamp tax
To!`
T$Xh 财务费用 Finance charge
cOa){&u 利息支出 Interest exchange
e'y$X;nIv 汇兑损失 Foreign exchange loss
1*VArr6*6 各项手续费 Charge for trouble
9CNeMoA$p: 各项专门借款费用 Special-borrowing cost
D\@ )*" S
A\_U::T 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 [ 11D7L%1t
