~r`Wr`]_ z 1、部门的称谓
B[xR-6phW zd`=Ih2Wx 市场部Marketing
5iWe-xQ> 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）
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客户服务 Customer Service ，例如客服员叫CSR，R for representative
IM-`<~(I# 人事部 Human Resource
vg 5NY =O 行政部 Admin.
mpe f]
9 财务部 Finance & Accounting
}#aKFcvg 产品供应 Product Supply，例如产品调度员叫 P S Planner
M g!ra" *e<_; Kr? 2、人员的称谓
\mXqak,y 助理 Assistant
p~bkf> 秘书 secretary
i;lE5 前台接待小姐 Receptionist
gGKKs&n7 文员 clerk ，如
会计文员为Accounting Clerk
t>U!Zal " 主任 supervisor
1-$P0 经理 Manager
v>WB FvyD 总经理 GM，General Manager
z
Z%/ W)t 入场费admission
G6Q4-kcK 运费freight
d1NE% hg3 小费tip
<-|SIF 学费tuition
[$2qna2VP 价格，代价charge
MCAXt1sL&E YkbO&~. 制造费用 Manufacturing overhead
31 ] 7z 材料费 Materials
%\yK5 V5 管理人员工资 Executive Salaries
caD5Pod4 奖金 Wages
$GF&x>]] 退职金 Retirement allowance
fSV5 补贴 Bonus
P{lh)m> 外保劳务费 Outsourcing fee
ma7fDo0,`h 福利费 Employee benefits/welfare
+(AwSh ! 会议费 Coferemce
~_}4jnC 加班餐费 Special duties
p}8ratmN 市内交通费 Business traveling
[s %\.y(q 通讯费 Correspondence
\Ut S>4w\ 电话费 Correspondence
NS 5 4 9S 水电取暖费 Water and Steam
>q &L/N5 税费 Taxes and dues
Ai jUs*n 2 租赁费 Rent
' PL_~ 管理费 Maintenance
ype"7p\ 车辆维护费 Vehicles maintenance
HWR & C 油料费 Vehicles maintenance
kh& _#, 培训费 Education and training
m~Me^yt>} 接待费 Entertainment
o* ) @oU 图书、印刷费 Books and printing
* dVD 运费 Transpotation
#wD7 \X-f 保险费 Insurance premium
y<uE-4 支付手续费 Commission
$9m5bQcV 杂费 Sundry charges
^8\Y`Z0
% 折旧费 Depreciation expense
g _x\T
+= 机物料消耗 Article of consumption
J/gQ Q. s 劳动保护费 Labor protection fees
n 8?KSQy$ 总监Director
T]X{ @_
总会计师 Finance Controller
T Xl\hL\+ 高级 Senior 如高级经理为 Senior Manager
dAwS<5! 营业费用 Operating expenses
4I1K vN<A 代销手续费 Consignment commission charge
Zr R+QV 运杂费 Transpotation
}1\?()rB 保险费 Insurance premium
d'q;+ jnP 展览费 Exhibition fees
" DzG Bu\ 广告费 Advertising fees
;y ,NC2Xj 管理费用 Adminisstrative expenses
(>r|j4$ 职工工资 Staff Salaries
S
`wE$s o> 修理费 Repair charge
Wb'*lT0= 低值易耗摊销 Article of consumption
m^c%]5$ 办公费 Office allowance
iGyVG41U 差旅费 Travelling expense
@6[x%j/!bt 工会经费 Labour union expenditure
(mY(\mu} 研究与开发费 Research and development expense
.^GFy 福利费 Employee benefits/welfare
2:n|x5\H 职工教育经费 Personnel education
,io h fZz 待业保险费 Unemployment insurance
5A;"jp^ Z 劳动保险费 Labour insurance
U!
_sh< 医疗保险费 Medical insurance
&?v#| qIh 会议费 Coferemce
4&H+hN{3 聘请中介机构费 Intermediary organs
}RH lYN 咨询费 Consult fees
s/\XH&KR3V 诉讼费 Legal cost
MXh ^dOWR 业务招待费 Business entertainment
3l
yQn " 技术转让费 Technology transfer fees
\4C)~T:* 矿产资源补偿费 Mineral resources compensation fees
TLX^~W[gOm 排污费 Pollution discharge fees
F1/6&u 9I 房产税 Housing property tax
(J/>G y)d 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
i:R!T, 土地使用税 Tenure tax
t0+t9w/fTP 印花税 Stamp tax
- =yTAx 财务费用 Finance charge
}3Df] 利息支出 Interest exchange
]zX\8eHp! 汇兑损失 Foreign exchange loss
?! _u, sT 各项手续费 Charge for trouble
dV$3u"9 各项专门借款费用 Special-borrowing cost
!OV|I MyK^i2eD 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 z{@= _5;
