=j
/hl 1、部门的称谓
^!;=6}Y R .Nx
W=79t 市场部Marketing
mf|pNiQ , 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）
g>7Y~_} 客户服务 Customer Service ，例如客服员叫CSR，R for representative
S Lk2X;c]o 人事部 Human Resource
_NdLcpBT? 行政部 Admin.
PG )_L.7rJ 财务部 Finance & Accounting
eE /%6g 产品供应 Product Supply，例如产品调度员叫 P S Planner
<-jGqUN_I c 8Qn N:n 2、人员的称谓
%W|DJ\l8" 助理 Assistant
T
"E( F 秘书 secretary
5>ST"l_ca 前台接待小姐 Receptionist
GG'Sp53GE 文员 clerk ，如
会计文员为Accounting Clerk
td(M#a- 主任 supervisor
/'>; JF 经理 Manager
2n eRJ 总经理 GM，General Manager
CYB=Uq, 入场费admission
D)&o8D` 运费freight
H^CilwD158 小费tip
bv\ A,+ 学费tuition
de-0?6 价格，代价charge
%N~C vN@T j/<??v4F4 制造费用 Manufacturing overhead
hD 46@ 材料费 Materials
z-0:m|=yH 管理人员工资 Executive Salaries
a|N0 (C 奖金 Wages
)hL^+Nn bR 退职金 Retirement allowance
~Y/z=^ 补贴 Bonus
4&}\BU* 外保劳务费 Outsourcing fee
A "/aGCG0z 福利费 Employee benefits/welfare
hrM"Zg 会议费 Coferemce
Z[,`"}}hv= 加班餐费 Special duties
12r ` ) 市内交通费 Business traveling
m(3);)d 通讯费 Correspondence
J7a-CI_Tf 电话费 Correspondence
ehc<|O9tY 水电取暖费 Water and Steam
dV$!JTsd 税费 Taxes and dues
rqvU8T7A 租赁费 Rent
,e ELRzjl 管理费 Maintenance
L^KdMMz; 车辆维护费 Vehicles maintenance
-"Gl
4) 油料费 Vehicles maintenance
!5;t#4= 培训费 Education and training
tvWH04T 接待费 Entertainment
gv` h-b 图书、印刷费 Books and printing
S.fXHt Sx 运费 Transpotation
1XnBK$` 保险费 Insurance premium
rZ866\0 支付手续费 Commission
q=[U }{ 杂费 Sundry charges
~&[u]u[ 折旧费 Depreciation expense
d x359 机物料消耗 Article of consumption
t61'LCEis 劳动保护费 Labor protection fees
[>uwk``_ 总监Director
ip5u_Xj ? 总会计师 Finance Controller
A[Cg/
+Z 高级 Senior 如高级经理为 Senior Manager
T^.{9F]*S 营业费用 Operating expenses
b yj[u!{ 代销手续费 Consignment commission charge
],V
kp 运杂费 Transpotation
59qnE Ii 保险费 Insurance premium
chwh0J; 展览费 Exhibition fees
j];1"5 0? 广告费 Advertising fees
Gt.*_E 管理费用 Adminisstrative expenses
pFH?/D
/q 职工工资 Staff Salaries
0N1' $K$ \ 修理费 Repair charge
:A$wX$H01 低值易耗摊销 Article of consumption
Y_shy6" KH 办公费 Office allowance
5k `e^ARf 差旅费 Travelling expense
\R;K>c7= 工会经费 Labour union expenditure
2vXGO|W 研究与开发费 Research and development expense
"w1 (g=n 福利费 Employee benefits/welfare
6(5c 7R# 职工教育经费 Personnel education
zuj
;T,R; 待业保险费 Unemployment insurance
NQ3|\<Wt 劳动保险费 Labour insurance
9_` 3IJ 医疗保险费 Medical insurance
'h:!m/1 会议费 Coferemce
K-Y* T}? 聘请中介机构费 Intermediary organs
G\IocZ3Gz 咨询费 Consult fees
Gm*Uv6?H? 诉讼费 Legal cost
v7$9QVze 业务招待费 Business entertainment
_9qEZV 技术转让费 Technology transfer fees
L3' \r 矿产资源补偿费 Mineral resources compensation fees
{G]`1Q1DR 排污费 Pollution discharge fees
"x.88,T6 房产税 Housing property tax
G32_FQ$ b 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Lj-{t% } 土地使用税 Tenure tax
].c@Gm_( 印花税 Stamp tax
[ Ec V\. 财务费用 Finance charge
6g5]=Q@U: 利息支出 Interest exchange
<e^6.!;W 汇兑损失 Foreign exchange loss
Suj}MEiv 各项手续费 Charge for trouble
{
C, #rj 各项专门借款费用 Special-borrowing cost
zXDd,ltm ?- M)54b\ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 O^D c&w
