FH[#yq.Pr 1、部门的称谓
S[sr 'ZW ]Y =S 市场部Marketing
aPt{C3 < 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）
qzHU)Ns(_ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<k5`&X!+ 人事部 Human Resource
7P
c(<Ui+ 行政部 Admin.
?#i|>MRR> 财务部 Finance & Accounting
> '.[G:b 产品供应 Product Supply，例如产品调度员叫 P S Planner
:i}@Br+R7L G}q<{<+$ 2、人员的称谓
;da4\bppt 助理 Assistant
c l9$g7 秘书 secretary
MU*It"@}2 前台接待小姐 Receptionist
IE}Sdeqi) 文员 clerk ，如
会计文员为Accounting Clerk
_^-D _y 主任 supervisor
]6q*)q:` 经理 Manager
DEcGFRgN~ 总经理 GM，General Manager
S,VyUe4P4 入场费admission
s4N,^_j 运费freight
Z) t{JHm: 小费tip
K9^ "NS3 学费tuition
}q]jj s 价格，代价charge
q6Rw4 yduuFK 制造费用 Manufacturing overhead
gz #+ 材料费 Materials
N|o> %)R 管理人员工资 Executive Salaries
Gg}t-_M 奖金 Wages
0a@c/ XGBp 退职金 Retirement allowance
~Z7) x7
z 补贴 Bonus
y{?Kao7Ij 外保劳务费 Outsourcing fee
3+j^E6@ 福利费 Employee benefits/welfare
UL[uh@4 会议费 Coferemce
$8=(I2&TW 加班餐费 Special duties
0+rW;-_( 市内交通费 Business traveling
>r ~|1kQ. 通讯费 Correspondence
[Zh2DNp 电话费 Correspondence
ps "9;4P 水电取暖费 Water and Steam
i"vD RrDe 税费 Taxes and dues
'Z y{mq\ 租赁费 Rent
Z rA
Um 管理费 Maintenance
5V uC U 车辆维护费 Vehicles maintenance
3Sk5I% 油料费 Vehicles maintenance
z I(xSX@ 培训费 Education and training
\
=S3 L< 接待费 Entertainment
g~
eJ
YS, 图书、印刷费 Books and printing
pz.Y=V\t 运费 Transpotation
u4@, *tT 保险费 Insurance premium
W31LNysH!; 支付手续费 Commission
`Yg7,{A\J 杂费 Sundry charges
i[mC3ghM6, 折旧费 Depreciation expense
Tq.MubaO 机物料消耗 Article of consumption
6Q?BwD+> 劳动保护费 Labor protection fees
9fC iLlI 总监Director
dvC0
<*V 总会计师 Finance Controller
|{zHM2 3gD 高级 Senior 如高级经理为 Senior Manager
g9M')8a n 营业费用 Operating expenses
w{RNv%hJ$= 代销手续费 Consignment commission charge
X >3iYDe 运杂费 Transpotation
| pF5`dX 保险费 Insurance premium
*sjj"^'= 展览费 Exhibition fees
;O
Q#@|D 广告费 Advertising fees
fLLnf]. O 管理费用 Adminisstrative expenses
-/@|2!d 职工工资 Staff Salaries
6s> sj 7 修理费 Repair charge
Iv
Y,9D 低值易耗摊销 Article of consumption
b0!*mrF]6 办公费 Office allowance
`\Uc4lRS 差旅费 Travelling expense
U+(Z#b(Q 工会经费 Labour union expenditure
Q@PJ)f
wN 研究与开发费 Research and development expense
SJso'6 g 福利费 Employee benefits/welfare
cdd
P
T 职工教育经费 Personnel education
PWADbu{+ 待业保险费 Unemployment insurance
<\B],M1=s= 劳动保险费 Labour insurance
x8\E~6`, 医疗保险费 Medical insurance
6 Xzk;p 会议费 Coferemce
Z&AHM &,yj 聘请中介机构费 Intermediary organs
45]Ym{] 咨询费 Consult fees
a7ub.9> 诉讼费 Legal cost
AsTMY02| 业务招待费 Business entertainment
ho?|j"/7 技术转让费 Technology transfer fees
Z'7 c^c7_ 矿产资源补偿费 Mineral resources compensation fees
|! ?2OTY 排污费 Pollution discharge fees
c #]'#+ aH 房产税 Housing property tax
U>e3_td3, 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
@ 9 n
#vs 土地使用税 Tenure tax
GN"M:L ^k` 印花税 Stamp tax
K,`).YK 财务费用 Finance charge
R[mH35D/ 利息支出 Interest exchange
<Tj"GVZAEO 汇兑损失 Foreign exchange loss
dSA
[3V 各项手续费 Charge for trouble
z*??YUT\M 各项专门借款费用 Special-borrowing cost
D#vn {^c8O '6Pu[^x 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 :F!dTD$
