pF<K hE*V 1、部门的称谓
7Sl"q=> z `:tl 7 市场部Marketing
5gKXe4}\/| 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）
J*D3=5& 客户服务 Customer Service ，例如客服员叫CSR，R for representative
o-+H- 人事部 Human Resource
ZKF
#(G
行政部 Admin.
63HtZ=hO7 财务部 Finance & Accounting
mt\pndTy7! 产品供应 Product Supply，例如产品调度员叫 P S Planner
^KUM4.
6 [Wn6d
: 2、人员的称谓
4Ul* `/
d 助理 Assistant
* hli
nQKs 秘书 secretary
k2:mIp\ 前台接待小姐 Receptionist
}iRRf_ 文员 clerk ，如
会计文员为Accounting Clerk
"sJ @_lp 主任 supervisor
Vo (>K34 经理 Manager
FV\$M6
_ 总经理 GM，General Manager
Y/]J0D 入场费admission
1
EwCF 运费freight
@m+FAdA 0 小费tip
(V<pz2\ 学费tuition
Cig! 3 价格，代价charge
H,Yrk(O- eCwR
}m?_ 制造费用 Manufacturing overhead
9t+:L(*pK 材料费 Materials
6ANA oWg* 管理人员工资 Executive Salaries
sNs H l 奖金 Wages
bo[[<j!"I 退职金 Retirement allowance
xG:7AGZ$[ 补贴 Bonus
LX</xI08W 外保劳务费 Outsourcing fee
|vY|jaV } 福利费 Employee benefits/welfare
?P"j5 会议费 Coferemce
1O+$" 5H 加班餐费 Special duties
UQnv#a> 市内交通费 Business traveling
-?1ed|I8 通讯费 Correspondence
Rf TG
5E) 电话费 Correspondence
Dpkc 9 ~z 水电取暖费 Water and Steam
S4D~`"4 $/ 税费 Taxes and dues
3Gt@Fo= 租赁费 Rent
+^3
*Y"6Z 管理费 Maintenance
b|u,[jEB 车辆维护费 Vehicles maintenance
jBU !xCO 油料费 Vehicles maintenance
fK NDl\SD 培训费 Education and training
qb KcI+)47 接待费 Entertainment
#K\;)z(? 图书、印刷费 Books and printing
q(Zu;ecBN 运费 Transpotation
9&Ny;oy#6 保险费 Insurance premium
xPMX\aI|l 支付手续费 Commission
O6]X\Cwj% 杂费 Sundry charges
Idr|-s%l6' 折旧费 Depreciation expense
!Q{~f;L 机物料消耗 Article of consumption
`! _mIh} 劳动保护费 Labor protection fees
B+lnxr0t 总监Director
G$1gk ^G's 总会计师 Finance Controller
-z'6.I cO 高级 Senior 如高级经理为 Senior Manager
LEA^o"NW. 营业费用 Operating expenses
k @B n}r 代销手续费 Consignment commission charge
p
Xf5/u8& 运杂费 Transpotation
gPF5|% 3) 保险费 Insurance premium
VE*& t>I 展览费 Exhibition fees
M [6WcH0/T 广告费 Advertising fees
zfK3$| 管理费用 Adminisstrative expenses
Eg0qY\' 职工工资 Staff Salaries
M4K>/-9X+V 修理费 Repair charge
c1 h?
aP 低值易耗摊销 Article of consumption
:PP!v!vk 办公费 Office allowance
>: P-3#e* 差旅费 Travelling expense
fX}dQN~z 工会经费 Labour union expenditure
K!;>/3Y2- 研究与开发费 Research and development expense
U}SN#[* 福利费 Employee benefits/welfare
-XWlmw*i(g 职工教育经费 Personnel education
2qP Q3-' 待业保险费 Unemployment insurance
q@}tv =} 劳动保险费 Labour insurance
;w^{PZBg 医疗保险费 Medical insurance
J#Agk^Y 5 会议费 Coferemce
A#CG D0T 聘请中介机构费 Intermediary organs
!KL
Y*bt6 咨询费 Consult fees
^\FOMGai 诉讼费 Legal cost
gkld}t*U 业务招待费 Business entertainment
U_Am Riy 技术转让费 Technology transfer fees
'Ug-64f> 矿产资源补偿费 Mineral resources compensation fees
*
NdL4c~ 排污费 Pollution discharge fees
{
u 1\M 房产税 Housing property tax
ci`N ,&:R 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
qWw{c&{Q], 土地使用税 Tenure tax
zwdi$rM5 印花税 Stamp tax
wsAijHjJI! 财务费用 Finance charge
b0[H{q-z{X 利息支出 Interest exchange
v:u=.by99 汇兑损失 Foreign exchange loss
[-w+ACV~ 各项手续费 Charge for trouble
Fr]B]Hj 各项专门借款费用 Special-borrowing cost
RhI>Ak;- z+X D N: 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 kcZz WG|n
