)" (V*Z 1、部门的称谓
P] pmt1a D^66 p8t 市场部Marketing
w1wXTt 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）
8w)e/*:j 客户服务 Customer Service ，例如客服员叫CSR，R for representative
cT/3yf 人事部 Human Resource
5Y(r\ Dd 行政部 Admin.
!Oeq
G 财务部 Finance & Accounting
|7rR99 产品供应 Product Supply，例如产品调度员叫 P S Planner
p>k]C:h YHs
?QsP 2、人员的称谓
uz*d^g r} 助理 Assistant
jA4PDH f+ 秘书 secretary
L7SEswMti 前台接待小姐 Receptionist
N=>- Q) 文员 clerk ，如
会计文员为Accounting Clerk
o;i k Z*+* 主任 supervisor
q{a#HnZo" 经理 Manager
-1Djo:
y 总经理 GM，General Manager
$z= 0[%L 入场费admission
@4;HC=~ 运费freight
~_ *H)| 小费tip
s S
C?io 学费tuition
)r ULT$;i@ 价格，代价charge
C= >B_EO J1.qhy> 制造费用 Manufacturing overhead
?V#G x> \ 材料费 Materials
iPMB$SdfO 管理人员工资 Executive Salaries
,/~[ S 奖金 Wages
0;}Aj8Fle 退职金 Retirement allowance
aQ &uC )w 补贴 Bonus
{J{1`@ 外保劳务费 Outsourcing fee
joe9.{ 福利费 Employee benefits/welfare
a*V9_Px$& 会议费 Coferemce
'4$lL 6ly> 加班餐费 Special duties
Gu2_dT 市内交通费 Business traveling
+ Qt[1 Xq 通讯费 Correspondence
P?uf?{ 电话费 Correspondence
smV!y8& 水电取暖费 Water and Steam
%>i@F =O2< 税费 Taxes and dues
"c
wR^DoD& 租赁费 Rent
.\$Wy$ d 管理费 Maintenance
iDZ rK%f l 车辆维护费 Vehicles maintenance
y
$:yz; 油料费 Vehicles maintenance
]22C )< 培训费 Education and training
Hfke 接待费 Entertainment
QO@6V
Y@ 图书、印刷费 Books and printing
~u! gUJ: 运费 Transpotation
fVYiwE=F 保险费 Insurance premium
d5Qd' 支付手续费 Commission
|Td_S |:d 杂费 Sundry charges
dPHw3^
J0j 折旧费 Depreciation expense
T e+^J 8 机物料消耗 Article of consumption
J=
):+F= 劳动保护费 Labor protection fees
=q w &dwIQ 总监Director
w}d}hI 总会计师 Finance Controller
G[#.mD{k 高级 Senior 如高级经理为 Senior Manager
*. 8JP 营业费用 Operating expenses
K CD
5*xH 代销手续费 Consignment commission charge
w$b~x4y% 运杂费 Transpotation
}?J~P%HpF 保险费 Insurance premium
|-n
('gQ[ 展览费 Exhibition fees
)U'yUUi 广告费 Advertising fees
'| &,E#` 管理费用 Adminisstrative expenses
0rcjorWI 职工工资 Staff Salaries
u^l*5F%D K 修理费 Repair charge
@m?{80;uQ 低值易耗摊销 Article of consumption
x:qr \Rz 办公费 Office allowance
%bXsGPB 差旅费 Travelling expense
m`c#:s' _ 工会经费 Labour union expenditure
WKxm9y
V 研究与开发费 Research and development expense
u% xDsT DP 福利费 Employee benefits/welfare
Y xJ`-6 职工教育经费 Personnel education
\BUq Dd! 待业保险费 Unemployment insurance
[%jxf\9jJ_ 劳动保险费 Labour insurance
W<Z$YWr 医疗保险费 Medical insurance
847 R
会议费 Coferemce
<Pio Q >~ 聘请中介机构费 Intermediary organs
g e$LIsE8 咨询费 Consult fees
O4E(R?wd 诉讼费 Legal cost
%@P`` 业务招待费 Business entertainment
iD<6t_8), 技术转让费 Technology transfer fees
QF.3c6O@ 矿产资源补偿费 Mineral resources compensation fees
kxh 5}eB 排污费 Pollution discharge fees
0Z,{s158L 房产税 Housing property tax
7G"7wYc>R 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
%9X{{_ 土地使用税 Tenure tax
UW/N MjK 印花税 Stamp tax
P_}/#N{C 财务费用 Finance charge
p qeL%="p; 利息支出 Interest exchange
U. (Tl>K|0 汇兑损失 Foreign exchange loss
Ft)
lp>3gv 各项手续费 Charge for trouble
r4?b0&Xq 各项专门借款费用 Special-borrowing cost
" J !}3)n qOi5WX6F/ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 XVF^,Yf
