V u;tU. 1、部门的称谓
3Mr)oM< Q 3U1x KF 市场部Marketing
ikyvst>O 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）
vnXpC!1 客户服务 Customer Service ，例如客服员叫CSR，R for representative
w}oH]jVKL6 人事部 Human Resource
]5rEwPB 行政部 Admin.
T~`m'4"+c 财务部 Finance & Accounting
AP/tBC eM 产品供应 Product Supply，例如产品调度员叫 P S Planner
> *vI:MG8 9QWS[E 4 2、人员的称谓
[e G- &u 助理 Assistant
_U#u e 秘书 secretary
l.>QO ; 前台接待小姐 Receptionist
JF24~ Q4P 文员 clerk ，如
会计文员为Accounting Clerk
GS< ,adD 主任 supervisor
is #?O5:2 经理 Manager
3u+~!yz 总经理 GM，General Manager
{Qlvj.X
w 入场费admission
i#(T?=VPcy 运费freight
8~}Ti*Urc 小费tip
0^:O:X 学费tuition
.VTHZvyn 价格，代价charge
1 9;\:tN 0'RSl~QvqS 制造费用 Manufacturing overhead
o5 . q 材料费 Materials
]U'
KYrh 管理人员工资 Executive Salaries
1 mf|:2, 奖金 Wages
83)2c a
退职金 Retirement allowance
z4_>6sf{ 补贴 Bonus
tw\/1wa. 外保劳务费 Outsourcing fee
"m
/0>UU0 福利费 Employee benefits/welfare
R
&T(S 会议费 Coferemce
LxsB.jb- 加班餐费 Special duties
6
)xm?RK 市内交通费 Business traveling
0&c12W|B<L 通讯费 Correspondence
>|uZIcs 6 电话费 Correspondence
jJ|O]
v$N 水电取暖费 Water and Steam
9J0m 税费 Taxes and dues
`
')3} 租赁费 Rent
+r4^oT[- 管理费 Maintenance
)6IO)P/Q~ 车辆维护费 Vehicles maintenance
H.!M_aJH 油料费 Vehicles maintenance
8Qek![3 ^ 培训费 Education and training
'0 /t |V< 接待费 Entertainment
M2vYOg`t:c 图书、印刷费 Books and printing
Z`q?p E>R 运费 Transpotation
4}fG{Bk 保险费 Insurance premium
7l
f*
v qG 支付手续费 Commission
VY Va8[} 杂费 Sundry charges
e"[o2=v;5 折旧费 Depreciation expense
R9fM9 机物料消耗 Article of consumption
H-^>Co _ 劳动保护费 Labor protection fees
G#3
O^,m 总监Director
80
i<Ij8J 总会计师 Finance Controller
hPD2/M
高级 Senior 如高级经理为 Senior Manager
z/6eP`jj
营业费用 Operating expenses
a:v&pj+|< 代销手续费 Consignment commission charge
krI<'m;a 运杂费 Transpotation
u=
!?<Q 保险费 Insurance premium
h-Ffs 展览费 Exhibition fees
^e^M
A.kM, 广告费 Advertising fees
fZT=q^26 管理费用 Adminisstrative expenses
F0+ u#/# 职工工资 Staff Salaries
GC#3{71 修理费 Repair charge
V 7%rKK 低值易耗摊销 Article of consumption
D]Bvjh 办公费 Office allowance
f!0* ^d 差旅费 Travelling expense
WPCaxA+l 工会经费 Labour union expenditure
hSo\ 研究与开发费 Research and development expense
"P"~/<:) 福利费 Employee benefits/welfare
|f?t yQ 职工教育经费 Personnel education
\ec,=7S<Zf 待业保险费 Unemployment insurance
G\|VTqu 劳动保险费 Labour insurance
"qR
qEpD% 医疗保险费 Medical insurance
}_:^&cT 会议费 Coferemce
()= 聘请中介机构费 Intermediary organs
OUS@)Tyh
咨询费 Consult fees
1[:?
oEI 诉讼费 Legal cost
T>.*c6I
b 业务招待费 Business entertainment
k0 !b@
c 技术转让费 Technology transfer fees
K"#np!Y) 矿产资源补偿费 Mineral resources compensation fees
SA)}---" 排污费 Pollution discharge fees
_{C:aIl[2 房产税 Housing property tax
.E"hsGH9h 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
d%u|)
=7 土地使用税 Tenure tax
AEe*A+ 印花税 Stamp tax
_;L9&>!p6 财务费用 Finance charge
[#M^:Q 利息支出 Interest exchange
$ R,7#7bG 汇兑损失 Foreign exchange loss
^e8~eL+ 各项手续费 Charge for trouble
4}gqtw: 各项专门借款费用 Special-borrowing cost
W` C2zbC ((B7k{` 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ZG H2
