&cEQ6('H 1、部门的称谓
CE19V:zp [h>RO55e 市场部Marketing
{uQ p
$` 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
`c zL$tN<P 客户服务 Customer Service ，例如客服员叫CSR，R for representative
n:-:LSa+3 人事部 Human Resource
/K{` gc 行政部 Admin.
#R<ErX)F 财务部 Finance & Accounting
4]F:QS%
x 产品供应 Product Supply，例如产品调度员叫 P S Planner
W xB}Uh f?OFMac 2、人员的称谓
8%qHy1 助理 Assistant
M~Tx 4_t 秘书 secretary
zCZ ]` 前台接待小姐 Receptionist
cg-\|H1 文员 clerk ，如
会计文员为Accounting Clerk
Uk=-A
@q 主任 supervisor
-^i[ 经理 Manager
6^M!p4$hF 总经理 GM，General Manager
h #ogL-UU 入场费admission
hP1H/=~ 运费freight
FvpI\%#~ 小费tip
Gf(|?"
H 学费tuition
'$@bTW 价格，代价charge
Q{ibH=^ y6 bl&_ 制造费用 Manufacturing overhead
+} al_. 材料费 Materials
|2#)lGA 管理人员工资 Executive Salaries
g q | T: 奖金 Wages
Flrpk `4 退职金 Retirement allowance
7$8YBcZ6 补贴 Bonus
kf3 u',}R 外保劳务费 Outsourcing fee
0= 3Av8 福利费 Employee benefits/welfare
8Z{e/wnVF 会议费 Coferemce
6 XZF8W 加班餐费 Special duties
T2Q
`Ax7 市内交通费 Business traveling
}IM *V sk 通讯费 Correspondence
%|&Wc pQR 电话费 Correspondence
EZ6\pyNB0# 水电取暖费 Water and Steam
sYQ =nL 税费 Taxes and dues
|~ 'PEY 租赁费 Rent
?pS,?>J f 管理费 Maintenance
VM
3~W 车辆维护费 Vehicles maintenance
X,)`<
>=O 油料费 Vehicles maintenance
vkFq/+'U 培训费 Education and training
k
E^%w?C 接待费 Entertainment
~C|. .Z 图书、印刷费 Books and printing
`1AVw] k 运费 Transpotation
~J :cod 保险费 Insurance premium
F }/t V 7m 支付手续费 Commission
'<}N`PS#N 杂费 Sundry charges
sop *?0 折旧费 Depreciation expense
c7~+ 5 机物料消耗 Article of consumption
m BQA~@ } 劳动保护费 Labor protection fees
8zDLX,M- 总监Director
P;.j5P^j` 总会计师 Finance Controller
T d E.e( 高级 Senior 如高级经理为 Senior Manager
2U;6sn*e 营业费用 Operating expenses
(!^ i6z0Sp 代销手续费 Consignment commission charge
rD"$,-h 运杂费 Transpotation
2pKkg>/ S 保险费 Insurance premium
cPFs K*w 展览费 Exhibition fees
}XJA#@ 广告费 Advertising fees
8 `
QbUQ6 管理费用 Adminisstrative expenses
9/?@2 职工工资 Staff Salaries
3`%]3qd} 修理费 Repair charge
4=BIYC"Lu 低值易耗摊销 Article of consumption
>(>,*zP<9 办公费 Office allowance
X+0+ }S 差旅费 Travelling expense
>iZ"#1ZL2O 工会经费 Labour union expenditure
|" j{!Ei 研究与开发费 Research and development expense
DZ-2Z@{PX 福利费 Employee benefits/welfare
'T!^H 职工教育经费 Personnel education
Zb p+b; 待业保险费 Unemployment insurance
8 %eWB$<X 劳动保险费 Labour insurance
I&m C 医疗保险费 Medical insurance
} D'pyTf[ 会议费 Coferemce
v-
793pr 聘请中介机构费 Intermediary organs
XLu Y 咨询费 Consult fees
|` N|S 诉讼费 Legal cost
6cO3 6 业务招待费 Business entertainment
8h,>f#)0c 技术转让费 Technology transfer fees
(:g ZZG 矿产资源补偿费 Mineral resources compensation fees
DJ zJ$Q 排污费 Pollution discharge fees
5]-q.A5m 房产税 Housing property tax
LqZsH0C 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
No|T#=BZ[ 土地使用税 Tenure tax
I34|<3t$ 印花税 Stamp tax
aEL^N0\d 财务费用 Finance charge
ZOAHM1ci 利息支出 Interest exchange
4l2/eh]Hc( 汇兑损失 Foreign exchange loss
xF/ u('A 各项手续费 Charge for trouble
jpGZ&L7i& 各项专门借款费用 Special-borrowing cost
*n"{] tj^> >/BMA;` 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 0~/'c0Ho
