BiU>h.4=\( 1、部门的称谓
OI Fjc0 xjp0w7L)J 市场部Marketing
EuHQp7 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
xZ'C (~t 客户服务 Customer Service ，例如客服员叫CSR，R for representative
H0b{`!'Fs: 人事部 Human Resource
)7NK+k 行政部 Admin.
,L%]}8EL" 财务部 Finance & Accounting
w hN<{AG 产品供应 Product Supply，例如产品调度员叫 P S Planner
,tXI*R KEy8EB 2、人员的称谓
2?qT,pN 助理 Assistant
C#[P<= v 秘书 secretary
)-I/ej ^ 前台接待小姐 Receptionist
} >iNT.Lvd 文员 clerk ，如
会计文员为Accounting Clerk
HMD\)vMK6 主任 supervisor
U^ }7DJ 经理 Manager
l>|scs;TI 总经理 GM，General Manager
w!`e!} 入场费admission
Q )E3)), 运费freight
#+<YFm\i 小费tip
xsU%?"r 学费tuition
+6: 价格，代价charge
e6 *,MnqBh JV,h1/a(" 制造费用 Manufacturing overhead
QUkP& sz 材料费 Materials
8i^
./P 管理人员工资 Executive Salaries
E
6#/@C, 奖金 Wages
[kkhVi5;A 退职金 Retirement allowance
0OlT^ 补贴 Bonus
VOYQ<tg 外保劳务费 Outsourcing fee
SP<(24zdd 福利费 Employee benefits/welfare
a Y4v '[ 会议费 Coferemce
<0Y<9+g! 加班餐费 Special duties
]?V:+>t= 市内交通费 Business traveling
|)d%3s\ 通讯费 Correspondence
CY=lN5!J 电话费 Correspondence
{ Mf-?_% 水电取暖费 Water and Steam
,n%b~.$:v5 税费 Taxes and dues
p/eaO{6 6 租赁费 Rent
t!xdKX& } 管理费 Maintenance
'Jek<
5 车辆维护费 Vehicles maintenance
9 7HI9R 油料费 Vehicles maintenance
h}tC +_"D 培训费 Education and training
e2fv
% 接待费 Entertainment
*oLDy1< 图书、印刷费 Books and printing
HP7~Zn)c 运费 Transpotation
HS*Y%* 保险费 Insurance premium
$[Ut])4
~ 支付手续费 Commission
{\k }:) 杂费 Sundry charges
8 mOGEx 折旧费 Depreciation expense
:
^p aI 机物料消耗 Article of consumption
4C?4M ; 劳动保护费 Labor protection fees
GwA\>qXw 总监Director
$KT) Kz8tF 总会计师 Finance Controller
v2r|) c,h 高级 Senior 如高级经理为 Senior Manager
'5Kj "aD% 营业费用 Operating expenses
#%%!r$UL 代销手续费 Consignment commission charge
q77qdm q7 运杂费 Transpotation
p7{H
"AC 保险费 Insurance premium
)n<p_vz 展览费 Exhibition fees
OV xg9 广告费 Advertising fees
2 rC& 管理费用 Adminisstrative expenses
GJ`._ju 职工工资 Staff Salaries
V60"j( 修理费 Repair charge
MtF^}/0w!` 低值易耗摊销 Article of consumption
;xUo( ^t7> 办公费 Office allowance
hwvi tD!0 差旅费 Travelling expense
_Wk*h}x 工会经费 Labour union expenditure
\N-3JO V y 研究与开发费 Research and development expense
'C`Ykj f 福利费 Employee benefits/welfare
m8
_yorz 职工教育经费 Personnel education
2~QJ]qo = 待业保险费 Unemployment insurance
3.P7GbN 劳动保险费 Labour insurance
J"S(GL 医疗保险费 Medical insurance
G{,DoCM5WL 会议费 Coferemce
K;Hgq4 聘请中介机构费 Intermediary organs
2yFT` 5+H4 咨询费 Consult fees
j[mII5e7g 诉讼费 Legal cost
m6^#pqSL 业务招待费 Business entertainment
Zl'/Mx g 技术转让费 Technology transfer fees
)}"`$6:k` 矿产资源补偿费 Mineral resources compensation fees
*ZLi sq-f 排污费 Pollution discharge fees
`'5vkO> 房产税 Housing property tax
HCkfw+gaV 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
{jwLVKT$ 土地使用税 Tenure tax
EbX!;z 印花税 Stamp tax
@PLJ)RL 财务费用 Finance charge
WI*CuJU<zJ 利息支出 Interest exchange
8D@J d 汇兑损失 Foreign exchange loss
JC9$"0d7 各项手续费 Charge for trouble
^~vM *.j~j 各项专门借款费用 Special-borrowing cost
j+3rS f8WI@]1F 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 SO
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