,%Go.3i[ 1、部门的称谓
lqaOLZH AN)e xU ? 市场部Marketing
B Oc2<M/\ 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）
Rda~Dr z 客户服务 Customer Service ，例如客服员叫CSR，R for representative
b {
M'aV 人事部 Human Resource
r@WfZ Z 行政部 Admin.
/[V} 财务部 Finance & Accounting
2g0_[$[m 产品供应 Product Supply，例如产品调度员叫 P S Planner
c+a" sx\ ~;)H |R5kV 2、人员的称谓
<rQ+ErDA 助理 Assistant
rJz`v/ :|P 秘书 secretary
B7QuSo// 前台接待小姐 Receptionist
;q5.\m: 文员 clerk ，如
会计文员为Accounting Clerk
/9QC$Z):< 主任 supervisor
"+dByaY 经理 Manager
*3R3C +
L 总经理 GM，General Manager
CpGy'
Ia 入场费admission
Sm5 T/&z 运费freight
g PJZpaS
小费tip
Xzn}g H] 学费tuition
0(o{V:l%Z| 价格，代价charge
g.,_E4L W]B75
制造费用 Manufacturing overhead
\bXusLI!l 材料费 Materials
Crg@05Z 管理人员工资 Executive Salaries
cPp<+ ts 奖金 Wages
qT153dNA& 退职金 Retirement allowance
k`(Cwp{Oc 补贴 Bonus
n[E/O}3& / 外保劳务费 Outsourcing fee
*xV 福利费 Employee benefits/welfare
"h
\ (a< 会议费 Coferemce
G4<M@ET
加班餐费 Special duties
lnQfpa8j 市内交通费 Business traveling
:P/0 " 通讯费 Correspondence
T8t_+| (
G 电话费 Correspondence
G2 {R5F ! 水电取暖费 Water and Steam
wdMVy= SS 税费 Taxes and dues
jt?DogYx 租赁费 Rent
4N K{RN3 管理费 Maintenance
&x.n>O 车辆维护费 Vehicles maintenance
*S= c0 油料费 Vehicles maintenance
%=*nJvYS 培训费 Education and training
9er0Ww.d 接待费 Entertainment
A7enC,Ey 图书、印刷费 Books and printing
) RCva3Ul 运费 Transpotation
8 ?4/ 保险费 Insurance premium
sZh| <2 支付手续费 Commission
hd%O\D? 杂费 Sundry charges
T*1 `MIkv 折旧费 Depreciation expense
Ox%.We 5 机物料消耗 Article of consumption
?#0m [k&` 劳动保护费 Labor protection fees
*|*6 q
/ 总监Director
x%J.$o[<_ 总会计师 Finance Controller
&6O0h0V y 高级 Senior 如高级经理为 Senior Manager
^ 3O `8o 营业费用 Operating expenses
N@x5h8 代销手续费 Consignment commission charge
V2oXg 运杂费 Transpotation
g;-6Hg' 保险费 Insurance premium
., =\/ C< 展览费 Exhibition fees
M ZWicfUy 广告费 Advertising fees
`gE_ u 管理费用 Adminisstrative expenses
w|[{xn^R 职工工资 Staff Salaries
"QLp%B,A 修理费 Repair charge
bH`r=@.:cu 低值易耗摊销 Article of consumption
j 21>\K!p 办公费 Office allowance
aS/ MlMf 差旅费 Travelling expense
78h!D[6 工会经费 Labour union expenditure
[J\! 2\Oo 研究与开发费 Research and development expense
&s~b1Va 福利费 Employee benefits/welfare
n eBcS[ 职工教育经费 Personnel education
Mh"vH0\Lj 待业保险费 Unemployment insurance
)u> /: 劳动保险费 Labour insurance
j<PpCL_8% 医疗保险费 Medical insurance
g$T%
C? 会议费 Coferemce
zL=PxFw0 聘请中介机构费 Intermediary organs
K06 x7W 咨询费 Consult fees
E HH+)mlo 诉讼费 Legal cost
KYM%U" j D 业务招待费 Business entertainment
W{X5~w
( 技术转让费 Technology transfer fees
N?l 矿产资源补偿费 Mineral resources compensation fees
?656P=b) 排污费 Pollution discharge fees
bZCNW$C3l 房产税 Housing property tax
\rSofn#c 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
M-zqD8D 土地使用税 Tenure tax
|0$7{nQ 印花税 Stamp tax
9 D{p^hd 财务费用 Finance charge
M d.^r5r 利息支出 Interest exchange
xY@< < 汇兑损失 Foreign exchange loss
!f01.Tq8 各项手续费 Charge for trouble
=v6qr~ 各项专门借款费用 Special-borrowing cost
Q60 '5Wt bOdQ +Y6 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Jl-:@ [;
