'k cR :5B 1、部门的称谓
B#jnM ~fJz (b<0=U 市场部Marketing
7KhS{w6 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）
# 5)/B 客户服务 Customer Service ，例如客服员叫CSR，R for representative
*S
:~U 人事部 Human Resource
<a @7's 行政部 Admin.
FrXP"U}Y 财务部 Finance & Accounting
,mp<<%{u 产品供应 Product Supply，例如产品调度员叫 P S Planner
0ck3II J#F5by%8 2、人员的称谓
fP|[4 ku 助理 Assistant
J~]@#=,v 秘书 secretary
eQu(3 sYb 前台接待小姐 Receptionist
NOXP}M 文员 clerk ，如
会计文员为Accounting Clerk
' !7>*< 主任 supervisor
bkD VW 经理 Manager
2RX]~} 总经理 GM，General Manager
;98b SR/ 入场费admission
&3Zb? 运费freight
d ,98W=7 小费tip
6Qt(Yu*s 学费tuition
|di(hY| 价格，代价charge
rtJER?A },l
i'r#p 制造费用 Manufacturing overhead
]wU/yc)e 材料费 Materials
BA2"GJvfIA 管理人员工资 Executive Salaries
H dqB B 奖金 Wages
:.e'?a 退职金 Retirement allowance
F8?2+w@P 补贴 Bonus
B&6NjLV 外保劳务费 Outsourcing fee
FDLo|aP/v 福利费 Employee benefits/welfare
& mO n] 会议费 Coferemce
,X^3.ILz 加班餐费 Special duties
h2Nt@ 市内交通费 Business traveling
4@{c K| 通讯费 Correspondence
L?d?O 电话费 Correspondence
<}{<FXk[ 水电取暖费 Water and Steam
$kTm"I
税费 Taxes and dues
vY m:V:7Y2 租赁费 Rent
Jq &Hz$L| 管理费 Maintenance
F%|P#CaB 车辆维护费 Vehicles maintenance
vF$(
Y/ 油料费 Vehicles maintenance
l'E
O@D/M 培训费 Education and training
rzAf {2 接待费 Entertainment
l&+O*=#Hh 图书、印刷费 Books and printing
z!3=.D 运费 Transpotation
l2St)`K8 保险费 Insurance premium
qhx M O[f 支付手续费 Commission
*gwlW/%Fz 杂费 Sundry charges
R QQ' Wg 折旧费 Depreciation expense
w<`0D)mQ 机物料消耗 Article of consumption
=SLG N`m3 劳动保护费 Labor protection fees
m etn& 总监Director
f
X[xZGV, 总会计师 Finance Controller
6
H P 66B 高级 Senior 如高级经理为 Senior Manager
Ux=~-}<-w 营业费用 Operating expenses
F;
ttqL 代销手续费 Consignment commission charge
/=p[k^A 运杂费 Transpotation
/&Oo)OB; 保险费 Insurance premium
L8h3kT 展览费 Exhibition fees
U=~?ca 广告费 Advertising fees
}( F:U# 管理费用 Adminisstrative expenses
nKm#
kb 职工工资 Staff Salaries
'M~ `IN` 修理费 Repair charge
-4Hb]#*2 低值易耗摊销 Article of consumption
"Wg,]$IvU 办公费 Office allowance
$vu*#
.w 差旅费 Travelling expense
#4bT8k q 工会经费 Labour union expenditure
Ljm`KE\Q;t 研究与开发费 Research and development expense
>XgJo7u 福利费 Employee benefits/welfare
tC'E#2 职工教育经费 Personnel education
wPM>-F 待业保险费 Unemployment insurance
n/5T{ NfG 劳动保险费 Labour insurance
dBd7#V:}yV 医疗保险费 Medical insurance
4}m9,
会议费 Coferemce
kku<0<(N 聘请中介机构费 Intermediary organs
JW[6
^Rw 咨询费 Consult fees
.gg0rTf=- 诉讼费 Legal cost
F9o7=5WAb 业务招待费 Business entertainment
r5~ W/eE 技术转让费 Technology transfer fees
Wm6qy6HR 矿产资源补偿费 Mineral resources compensation fees
y{@\8B ] 排污费 Pollution discharge fees
N4Z
V+
|
房产税 Housing property tax
>*{k~Y-G 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
P$U" y/ 土地使用税 Tenure tax
;| vP|Xi 印花税 Stamp tax
B%6cgm, 财务费用 Finance charge
H7tv iSTd 利息支出 Interest exchange
0vj CSU-X 汇兑损失 Foreign exchange loss
(-WRZLOQ 各项手续费 Charge for trouble
_A C N 各项专门借款费用 Special-borrowing cost
BF W b0;+ Vr},+Rj 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 'w=|uE {^
