;(1Xb 1、部门的称谓
PW)Gd +y y^xEZD1X6- 市场部Marketing
G$T #ql 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
:,]*~Nl 客户服务 Customer Service ，例如客服员叫CSR，R for representative
XI"8d.VR 人事部 Human Resource
r'5~4'o$ 行政部 Admin.
$T%~t@Cv1 财务部 Finance & Accounting
*W&}}iL 产品供应 Product Supply，例如产品调度员叫 P S Planner
`of` u B dnXre*rhz 2、人员的称谓
u gT;NB 助理 Assistant
$~s|%>@ 秘书 secretary
:
#om6} 前台接待小姐 Receptionist
)CAEqP
文员 clerk ，如
会计文员为Accounting Clerk
x;;
= +)Gg 主任 supervisor
DE659=Tq 经理 Manager
5 l]G1+ 总经理 GM，General Manager
:l/?cV; 入场费admission
WVa#nU^ 运费freight
qzbpLV| 小费tip
A.@/~\ 学费tuition
FWu[{X; 价格，代价charge
TcjTF|q> Rx\.x? & 制造费用 Manufacturing overhead
BZr$x8%ki
材料费 Materials
2qQG 管理人员工资 Executive Salaries
C[0*> W8o 奖金 Wages
T)Ohk(jK1 退职金 Retirement allowance
&R7N^*He 补贴 Bonus
dY6A)[dAH' 外保劳务费 Outsourcing fee
9+!1jTGSkf 福利费 Employee benefits/welfare
m.
|__L 会议费 Coferemce
F4T}HY>nZ 加班餐费 Special duties
) }. <lSw 市内交通费 Business traveling
HC[)):S* 通讯费 Correspondence
%DqPRl.Gu 电话费 Correspondence
(}jYi*B 水电取暖费 Water and Steam
[@RJ2q$ 税费 Taxes and dues
p# fd+ 租赁费 Rent
miCW(mbO8 管理费 Maintenance
`~ , 车辆维护费 Vehicles maintenance
wAn}ic".b 油料费 Vehicles maintenance
F
R%u1fi 培训费 Education and training
)08mG_&atL 接待费 Entertainment
Q;EQ8pL?" 图书、印刷费 Books and printing
Y%"6 运费 Transpotation
E/[<} ./ 保险费 Insurance premium
<ic%c/mN 支付手续费 Commission
D6wg^ 'Q: 杂费 Sundry charges
wy)I6`v 折旧费 Depreciation expense
\8 ~`NF 机物料消耗 Article of consumption
|}YeQl 劳动保护费 Labor protection fees
xdqiogu e 总监Director
Fy!-1N9|l 总会计师 Finance Controller
'c")]{ 高级 Senior 如高级经理为 Senior Manager
$& >z`bAS> 营业费用 Operating expenses
kCoTz"Z-
代销手续费 Consignment commission charge
2S`D7R#6s 运杂费 Transpotation
V< ]l=JOd 保险费 Insurance premium
Vu
u 2SS 展览费 Exhibition fees
dDe ImSeV 广告费 Advertising fees
rEl bzL"&< 管理费用 Adminisstrative expenses
U:[ #n5g 职工工资 Staff Salaries
5*h e 修理费 Repair charge
>^!qx b- 低值易耗摊销 Article of consumption
\4B2%H 办公费 Office allowance
AnUOv 2 差旅费 Travelling expense
x9&{@
?o 工会经费 Labour union expenditure
r'C(+E ( 研究与开发费 Research and development expense
$cUTe 福利费 Employee benefits/welfare
$2?10}mrx 职工教育经费 Personnel education
k;AV 'r 待业保险费 Unemployment insurance
^/k`URQ 劳动保险费 Labour insurance
H%AF, 医疗保险费 Medical insurance
YH%aPsi 会议费 Coferemce
/%'>?8/ 聘请中介机构费 Intermediary organs
ML|O2e 咨询费 Consult fees
-5_[m@ Vr 诉讼费 Legal cost
}/{G 业务招待费 Business entertainment
HRPNZ!B 技术转让费 Technology transfer fees
)w.\xA~| 矿产资源补偿费 Mineral resources compensation fees
y&$mN 排污费 Pollution discharge fees
GG KD8'j] 房产税 Housing property tax
mnwYv..ePz 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
0VOj,)K= 土地使用税 Tenure tax
1 3X0LN 印花税 Stamp tax
N0:gY]o % 财务费用 Finance charge
kN99( 利息支出 Interest exchange
~gjREl,+D# 汇兑损失 Foreign exchange loss
qBkI9H 各项手续费 Charge for trouble
JDIQpO"Qji 各项专门借款费用 Special-borrowing cost
:=I@<@82W [^U#ic
>cT 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 =h#3D?b0n
