.~8IW,[ 1、部门的称谓
l}c<eEfOy" & l|B>{4v 市场部Marketing
q`;URkjk 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）
N=L
urXv 客户服务 Customer Service ，例如客服员叫CSR，R for representative
55N/
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veE8
N~0N. 行政部 Admin.
tv|=` ~Y 财务部 Finance & Accounting
PwNLJj+% 产品供应 Product Supply，例如产品调度员叫 P S Planner
CnA*o 8w #wm)e)2@ 2、人员的称谓
&c@I4RV|q 助理 Assistant
aH$*Ue@Q 秘书 secretary
khu,P[3> 前台接待小姐 Receptionist
Ox43(S0~ 文员 clerk ，如
会计文员为Accounting Clerk
uTJ?@ ^nq 主任 supervisor
Wj*6}N/ 经理 Manager
Ip 1QmP 总经理 GM，General Manager
Vgm{=$
入场费admission
1X9sx&5H 运费freight
,wE M 小费tip
>\p}UPx 学费tuition
cE]kI,Fw,M 价格，代价charge
O 1X
! P?uKDON 制造费用 Manufacturing overhead
4-n.4j| 材料费 Materials
E0h!%/+-L 管理人员工资 Executive Salaries
XAFT
LNV> 奖金 Wages
?x/ L"h&Kp 退职金 Retirement allowance
-
jw=I yv 补贴 Bonus
6qA{l_V 外保劳务费 Outsourcing fee
r#~6FpFVK^ 福利费 Employee benefits/welfare
2I4P":
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LtvyWc` 加班餐费 Special duties
4* hmeS" 市内交通费 Business traveling
Mo<p+*8u: 通讯费 Correspondence
LOYv%9$0*p 电话费 Correspondence
Zj^H3 h 水电取暖费 Water and Steam
C
Ud'*Ewu 税费 Taxes and dues
+%~g$#tlJo 租赁费 Rent
FxT
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\%VoX` B 车辆维护费 Vehicles maintenance
NV;tsuA| 油料费 Vehicles maintenance
^b.J z} 培训费 Education and training
i! nl
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Ywr {/ 图书、印刷费 Books and printing
*Ee # x!O 运费 Transpotation
i
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w/<hyEpxg 支付手续费 Commission
pVY.&XB Z$ 杂费 Sundry charges
x"d *[m 折旧费 Depreciation expense
2g v(`NKYE 机物料消耗 Article of consumption
MG@19R2s 劳动保护费 Labor protection fees
*]=)mM# 总监Director
GgYo mR: 总会计师 Finance Controller
,5 *4%*n\ 高级 Senior 如高级经理为 Senior Manager
}A;Xd/,'r 营业费用 Operating expenses
~!OjdE!u 代销手续费 Consignment commission charge
-|kDa1knA 运杂费 Transpotation
,O+7nByi[V 保险费 Insurance premium
~}11 6K 展览费 Exhibition fees
lb('r"*. 广告费 Advertising fees
v]!7=>/2 管理费用 Adminisstrative expenses
dd+).* 职工工资 Staff Salaries
P Th
Ya 修理费 Repair charge
1 &<@(S< 低值易耗摊销 Article of consumption
57}q'84 办公费 Office allowance
koU.`l. 差旅费 Travelling expense
b,W '0gl 工会经费 Labour union expenditure
Sm,$~~iq} 研究与开发费 Research and development expense
( 65p/$Vh 福利费 Employee benefits/welfare
`xr%LsNn 职工教育经费 Personnel education
73.b9mF 待业保险费 Unemployment insurance
)q IK7; 劳动保险费 Labour insurance
(!(bysi9 医疗保险费 Medical insurance
2P }R ZvUd 会议费 Coferemce
2 ^aTW`
>L 聘请中介机构费 Intermediary organs
@:@rks& 咨询费 Consult fees
Z0=OR^HjA 诉讼费 Legal cost
xd 3 业务招待费 Business entertainment
1 DP)6{x 技术转让费 Technology transfer fees
+9J>'oe'D 矿产资源补偿费 Mineral resources compensation fees
BTyVfq
sx 排污费 Pollution discharge fees
2 *$n? 房产税 Housing property tax
Vmc)or*# 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
e{,/ 土地使用税 Tenure tax
K/-D 5U 印花税 Stamp tax
-Me\nu8(RF 财务费用 Finance charge
p3 o?_ !Z
利息支出 Interest exchange
u"jnEKN0y 汇兑损失 Foreign exchange loss
:S12=sFl$ 各项手续费 Charge for trouble
di 5_5_$`o 各项专门借款费用 Special-borrowing cost
[}p.*U_nw Mm!saKT% 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 bR K9Qt#3
