B &
]GGy 1、部门的称谓
vs@u*4.Ut< ?3gf) g= 市场部Marketing
H LPY%VeD 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）
ul]hvK {2 客户服务 Customer Service ，例如客服员叫CSR，R for representative
6Zx 5^f(qd 人事部 Human Resource
0 ,B"p 行政部 Admin.
EY0,Q { 财务部 Finance & Accounting
G +AP."M? 产品供应 Product Supply，例如产品调度员叫 P S Planner
vlFq-W
! Ymf@r?F< 2、人员的称谓
3`;1;T2$B 助理 Assistant
K{:[0oIHc 秘书 secretary
vy-q<6T}:p 前台接待小姐 Receptionist
5> !N)pA 文员 clerk ，如
会计文员为Accounting Clerk
lUdk^7:M 主任 supervisor
|Mgzb0_IiQ 经理 Manager
|uI~}pSG 总经理 GM，General Manager
c]"w0a-`^@ 入场费admission
E=91k. 运费freight
:Kq SM uKR 小费tip
*JAC+<~d 学费tuition
'(-H#D.oy' 价格，代价charge
X^rFR k YF>1 5{H 制造费用 Manufacturing overhead
ibLx'< 材料费 Materials
OI kjO}/7 管理人员工资 Executive Salaries
sRZ?Ilua6 奖金 Wages
ihekON": 退职金 Retirement allowance
L`(\ud 补贴 Bonus
E{}J-_oS45 外保劳务费 Outsourcing fee
"{kE#`c6<n 福利费 Employee benefits/welfare
IC1nR
u2I 会议费 Coferemce
6}~k4;'}A 加班餐费 Special duties
gf}*}8D 市内交通费 Business traveling
smn~p/u 通讯费 Correspondence
LW#U+bv]Dq 电话费 Correspondence
4q.yp0E 水电取暖费 Water and Steam
y}?PyPz 税费 Taxes and dues
_#
cM vl k 租赁费 Rent
,L4zhhl!_ 管理费 Maintenance
'6\ZgOO9 车辆维护费 Vehicles maintenance
DK20}&RQ 油料费 Vehicles maintenance
CR;E*I${ 培训费 Education and training
]wfY<Z 接待费 Entertainment
9W, % [ 图书、印刷费 Books and printing
e,d}4 jy 运费 Transpotation
JJ'f\ f9 保险费 Insurance premium
bjI3x As~ 支付手续费 Commission
gYbcBb%z 杂费 Sundry charges
x U"g~hT 折旧费 Depreciation expense
gk;hpO 机物料消耗 Article of consumption
[X
ubzZ9 劳动保护费 Labor protection fees
mg" _3].j 总监Director
PHJHW#sv 总会计师 Finance Controller
G6l C[eK 高级 Senior 如高级经理为 Senior Manager
#l@P}sHXq 营业费用 Operating expenses
Jfo'iNOu 代销手续费 Consignment commission charge
3177 R>0 运杂费 Transpotation
D!ASO] 保险费 Insurance premium
H@9QEj!Y 展览费 Exhibition fees
~gHn>]S0 广告费 Advertising fees
@/: 7G. 管理费用 Adminisstrative expenses
j"fx|6l) 职工工资 Staff Salaries
9XKqsvdS 修理费 Repair charge
k~3\0man 低值易耗摊销 Article of consumption
1hSV/ %v_ 办公费 Office allowance
i7cUp3 差旅费 Travelling expense
Y[_|sIy* 工会经费 Labour union expenditure
$F[+H Wf 研究与开发费 Research and development expense
s
{^wr6B 福利费 Employee benefits/welfare
FBvh7D.hV 职工教育经费 Personnel education
LbYIRX 待业保险费 Unemployment insurance
% *o 劳动保险费 Labour insurance
6R guUDRQ 医疗保险费 Medical insurance
s= 5 k7 会议费 Coferemce
(h= ]
Ox 聘请中介机构费 Intermediary organs
gsUF\4A(J 咨询费 Consult fees
fK *l?Hr 诉讼费 Legal cost
UF u0{rY_ 业务招待费 Business entertainment
byMy- v; 技术转让费 Technology transfer fees
A{ M 7 矿产资源补偿费 Mineral resources compensation fees
"K$c 9Z
8 排污费 Pollution discharge fees
ew~?
&= 房产税 Housing property tax
&328pOT4 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Q1ayd$W@< 土地使用税 Tenure tax
VW*?(,#
j{ 印花税 Stamp tax
~j(vGO3JB 财务费用 Finance charge
#I*{_|}= 利息支出 Interest exchange
vLBu E 汇兑损失 Foreign exchange loss
d{t@+}0.u 各项手续费 Charge for trouble
`& h-+ 各项专门借款费用 Special-borrowing cost
,zr,>^ v $ZZ?*I 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 i H@u3[w
