iB{l: 1、部门的称谓
s#(<zBZ9p# ~H626vT37 市场部Marketing
Qy'-3GB 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）
kE{-h'xADD 客户服务 Customer Service ，例如客服员叫CSR，R for representative
p xQh;w 人事部 Human Resource
>td\PW~ X 行政部 Admin.
J['?ud}@ 财务部 Finance & Accounting
hh^_
Z| 5 产品供应 Product Supply，例如产品调度员叫 P S Planner
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|RL D D{]9 s 2、人员的称谓
P)06<n1">Z 助理 Assistant
=K6{AmG$ 秘书 secretary
$ &0\BvS 前台接待小姐 Receptionist
jbu+> 文员 clerk ，如
会计文员为Accounting Clerk
0F[+rh"x 主任 supervisor
n'<F'1SWv 经理 Manager
-+ Mh( 'K 总经理 GM，General Manager
[mG:PTK3 入场费admission
/h K/t; 运费freight
@?[}\9dW 小费tip
]Cc8[Z C 学费tuition
!u%XvxJwDb 价格，代价charge
W& 9X <c* MZ <BCRB 制造费用 Manufacturing overhead
PWN$x`h g[ 材料费 Materials
qyY]:
(8 管理人员工资 Executive Salaries
d>`s+B9K0 奖金 Wages
0d #jiG 退职金 Retirement allowance
ZTi KU) 补贴 Bonus
LhtA]z,m 外保劳务费 Outsourcing fee
]iH~ 1 [ 福利费 Employee benefits/welfare
h8? E+0 会议费 Coferemce
1(m[L=H5> 加班餐费 Special duties
2[Bw+<YA` 市内交通费 Business traveling
{'q(a4 通讯费 Correspondence
)gKX +' 电话费 Correspondence
hXP'NS`iv 水电取暖费 Water and Steam
p!p:LSk"/b 税费 Taxes and dues
1H7 bPl| 租赁费 Rent
9rM6kLD 管理费 Maintenance
k(3FT%p 车辆维护费 Vehicles maintenance
N/eFwv.Er 油料费 Vehicles maintenance
Z oQPvs7_ 培训费 Education and training
#~;:i 接待费 Entertainment
r>7Dg~)V 图书、印刷费 Books and printing
S1d{! ` 3 运费 Transpotation
k k7M$)>d 保险费 Insurance premium
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支付手续费 Commission
](sT,' 杂费 Sundry charges
vI+X9C? 折旧费 Depreciation expense
U: O&FE 机物料消耗 Article of consumption
:P2 0g]( 劳动保护费 Labor protection fees
A$Xm
O}+ 总监Director
eR:!1z_h 总会计师 Finance Controller
$}Ky6sBnvO 高级 Senior 如高级经理为 Senior Manager
5s=L5]]r_j 营业费用 Operating expenses
]ZM-c~nL 代销手续费 Consignment commission charge
{t QZqqdn@ 运杂费 Transpotation
oh^QW`#( 保险费 Insurance premium
[5s4Jp$+ 展览费 Exhibition fees
>`D$Jz, 广告费 Advertising fees
M07 ==R7 管理费用 Adminisstrative expenses
Q%^!j _# 职工工资 Staff Salaries
J+0T8
?A 修理费 Repair charge
Ox}a\B 8 低值易耗摊销 Article of consumption
PitDk
1T 办公费 Office allowance
b0lZb' 差旅费 Travelling expense
~ YCZ
vJ 工会经费 Labour union expenditure
K._*
~-A 研究与开发费 Research and development expense
?UV!^w@L:0 福利费 Employee benefits/welfare
~<Sb:I zld 职工教育经费 Personnel education
V75P@jv5J 待业保险费 Unemployment insurance
) E (9
R( 劳动保险费 Labour insurance
"" u>5f 医疗保险费 Medical insurance
J:Nc y}AO 会议费 Coferemce
_ 16IP 聘请中介机构费 Intermediary organs
cXG$zwS\ 咨询费 Consult fees
Dro2R_j{ 诉讼费 Legal cost
=/L
;}m)7 业务招待费 Business entertainment
b0!ZA/YC- 技术转让费 Technology transfer fees
E iWsVic[ 矿产资源补偿费 Mineral resources compensation fees
c:sk1I,d~^ 排污费 Pollution discharge fees
O2C&XeB:4 房产税 Housing property tax
4Q
n5Mr@< 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
I\:(`)"r 土地使用税 Tenure tax
P`!31P#]L 印花税 Stamp tax
^%~ux0%^T 财务费用 Finance charge
D0a3%LBS/2 利息支出 Interest exchange
oB ZzMTPe 汇兑损失 Foreign exchange loss
Z^SF $+ UN 各项手续费 Charge for trouble
a C< 各项专门借款费用 Special-borrowing cost
9a lM C xRPU GGv 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 v\b@;H`
