pR
V L}^Rk 1、部门的称谓
~5f|L(ODX YnCWmlC 市场部Marketing
5nhc|E)C 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）
N;.cZp2 客户服务 Customer Service ，例如客服员叫CSR，R for representative
BWz7m9 T 人事部 Human Resource
,iUYsY 行政部 Admin.
KT5"/fv 财务部 Finance & Accounting
F%v?,`_&I 产品供应 Product Supply，例如产品调度员叫 P S Planner
aK ly1G e+ZC<Bdh 2、人员的称谓
Hsoe?kUHF 助理 Assistant
OSvv\3= 秘书 secretary
A^a9,T 前台接待小姐 Receptionist
&;)6G1X1 文员 clerk ，如
会计文员为Accounting Clerk
@+S5"W 主任 supervisor
8+b ?/Rn0 经理 Manager
F> F&+63Q- 总经理 GM，General Manager
>#MGG CGL 入场费admission
bN#)F
运费freight
x7s75 小费tip
7;_./c_@ 学费tuition
` _+j+ 价格，代价charge
aXSTA ,% p:,(r{*? 制造费用 Manufacturing overhead
f"0{e9
O]2 材料费 Materials
fYU-pdWP
T 管理人员工资 Executive Salaries
oXR%A 7 奖金 Wages
D:uBr|(' 退职金 Retirement allowance
"ct_EPr` 补贴 Bonus
FL 5tIfV+ 外保劳务费 Outsourcing fee
TV>UD
q 福利费 Employee benefits/welfare
N o }Ly{
会议费 Coferemce
tXocGM {6C 加班餐费 Special duties
{$<X\\ &r 市内交通费 Business traveling
IEB|Y 通讯费 Correspondence
xl(];&A3 电话费 Correspondence
ypuW}H%` 水电取暖费 Water and Steam
Dl3Df u8 税费 Taxes and dues
]< 0|" NL 租赁费 Rent
S*o%#ZJN 管理费 Maintenance
# _ tixg 车辆维护费 Vehicles maintenance
&&
}' 油料费 Vehicles maintenance
+yq Z \$ii 培训费 Education and training
crJyk #_ 接待费 Entertainment
ZQHANr=
6 图书、印刷费 Books and printing
.[-d( #l{l 运费 Transpotation
'w+T vOB 保险费 Insurance premium
`]^JOw5o 支付手续费 Commission
J`ia6fy.I 杂费 Sundry charges
A2 2h+8yG 折旧费 Depreciation expense
[Ng#/QXk{ 机物料消耗 Article of consumption
[Hn4&PET 劳动保护费 Labor protection fees
xQ
`>
\f 总监Director
N1RZ 总会计师 Finance Controller
G<C[ A
高级 Senior 如高级经理为 Senior Manager
FuNc#n> 营业费用 Operating expenses
nQc ]f* 代销手续费 Consignment commission charge
VP$ `.y 运杂费 Transpotation
_u^ S[ 保险费 Insurance premium
|wKC9 O@% 展览费 Exhibition fees
F6gboo)SD 广告费 Advertising fees
Q'
]
_3 管理费用 Adminisstrative expenses
|pv:'']J 职工工资 Staff Salaries
AepAlnI@ 修理费 Repair charge
\c& %F=1+* 低值易耗摊销 Article of consumption
lPh>8:qFM 办公费 Office allowance
ZB'/D O=i 差旅费 Travelling expense
a _YE[ 6 工会经费 Labour union expenditure
K .cMuh 研究与开发费 Research and development expense
7m6@]S6 福利费 Employee benefits/welfare
nf5Ld"|%9 职工教育经费 Personnel education
[N}:Di,S 待业保险费 Unemployment insurance
3,8>\yf` 劳动保险费 Labour insurance
ZM/*cA!" 医疗保险费 Medical insurance
zV\\T(R)
会议费 Coferemce
Si#b"ls' 聘请中介机构费 Intermediary organs
vMsb@@O\ \ 咨询费 Consult fees
/jQW4 eW0 诉讼费 Legal cost
MfhJ b_q` 业务招待费 Business entertainment
DFK U? #R 技术转让费 Technology transfer fees
(yv&&J c 矿产资源补偿费 Mineral resources compensation fees
W8Z&J18AU 排污费 Pollution discharge fees
<wge_3W# 房产税 Housing property tax
}g:y !p k 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
|->{N U Z{ 土地使用税 Tenure tax
6 6x> * 印花税 Stamp tax
LB_y lfg 财务费用 Finance charge
?Gc9^b B I 利息支出 Interest exchange
TY[1jW~{r 汇兑损失 Foreign exchange loss
\} Jy=[ 各项手续费 Charge for trouble
I"4j152P| 各项专门借款费用 Special-borrowing cost
yjODa90!G 4oT1<n`r+ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 SF2A?L?}+
