N "Wqy 1、部门的称谓
aT!;
{+ SO?8%s(
市场部Marketing
l]_=:)" ] 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）
*}! MOqP 客户服务 Customer Service ，例如客服员叫CSR，R for representative
ma
& To= 人事部 Human Resource
x?yD=Mq_ 行政部 Admin.
NAr1[{^E, 财务部 Finance & Accounting
:k,Q,B.I 产品供应 Product Supply，例如产品调度员叫 P S Planner
d- E4~)Qy kQv*eZ~ 2、人员的称谓
#AVi
M_u 助理 Assistant
.dmi #%W 秘书 secretary
Oejq@iM"( 前台接待小姐 Receptionist
Bl; KOR 文员 clerk ，如
会计文员为Accounting Clerk
z2y
J# 主任 supervisor
z1V#'$_5- 经理 Manager
b.yh 8|& 总经理 GM，General Manager
53O J-m%a 入场费admission
/^7iZ|>:M: 运费freight
fI|[Z +" 小费tip
8im@4A +n` 学费tuition
=Agg
_h 价格，代价charge
2>PH 8 &tI#T)SSs 制造费用 Manufacturing overhead
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材料费 Materials
k9si| ' 管理人员工资 Executive Salaries
yy2I2Bv 奖金 Wages
n!ok?=(kQ 退职金 Retirement allowance
`,Vv["^ PB 补贴 Bonus
wz
/GB8P 外保劳务费 Outsourcing fee
l=P'B
@, 福利费 Employee benefits/welfare
X hW %,/< 会议费 Coferemce
)j&" %[2F 加班餐费 Special duties
xFF r 市内交通费 Business traveling
)Hw:E71h2 通讯费 Correspondence
x4K`]Fvhl 电话费 Correspondence
,^s 水电取暖费 Water and Steam
*OTS'W~t 税费 Taxes and dues
9I Zu$- 租赁费 Rent
g /+oZU 管理费 Maintenance
^ @=^;nB 车辆维护费 Vehicles maintenance
^4$ 'KIq 油料费 Vehicles maintenance
&xS a7FY 培训费 Education and training
5\4g>5PD 接待费 Entertainment
> yK0iK{ 图书、印刷费 Books and printing
-8Ti*: 运费 Transpotation
E
l&h;N 保险费 Insurance premium
zY9 H% 支付手续费 Commission
lPP,` 杂费 Sundry charges
:14i?4F d 折旧费 Depreciation expense
O>0VTW 机物料消耗 Article of consumption
t} p@:'
劳动保护费 Labor protection fees
+C {p%`< 总监Director
gUax'^w;V; 总会计师 Finance Controller
DPHQ,dkp 高级 Senior 如高级经理为 Senior Manager
$ 17
su') 营业费用 Operating expenses
m6n!rRQ^U 代销手续费 Consignment commission charge
6j9)/ H P 运杂费 Transpotation
pK&I^r 保险费 Insurance premium
Sfjje4R 展览费 Exhibition fees
woO y* )@ 广告费 Advertising fees
(k "_># % 管理费用 Adminisstrative expenses
&< x@1, 职工工资 Staff Salaries
">jw
h. 修理费 Repair charge
Sr.; GS5i 低值易耗摊销 Article of consumption
$& P?l=UG 办公费 Office allowance
x K%= 差旅费 Travelling expense
d+L#t 工会经费 Labour union expenditure
6tjcAsV 研究与开发费 Research and development expense
= P77"Dd 福利费 Employee benefits/welfare
qv{o |g
QB 职工教育经费 Personnel education
quu*xJ;Ci 待业保险费 Unemployment insurance
!fk ep= 劳动保险费 Labour insurance
3 /6/G}s 医疗保险费 Medical insurance
akuJz 会议费 Coferemce
E@)\Lc~ 聘请中介机构费 Intermediary organs
n-;y*kD 咨询费 Consult fees
~%y @Xsot> 诉讼费 Legal cost
Xh+ia#K 业务招待费 Business entertainment
0lk ;F 技术转让费 Technology transfer fees
)h$NS2B` 矿产资源补偿费 Mineral resources compensation fees
j5
wRGn 3 排污费 Pollution discharge fees
u=+q$ Q] 房产税 Housing property tax
N+W&NlZ
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
U HO_Z 土地使用税 Tenure tax
rnm03 '{ 印花税 Stamp tax
MQ/
A]EeL 财务费用 Finance charge
u b?K, 利息支出 Interest exchange
q }C+tn"\ 汇兑损失 Foreign exchange loss
JcO08n 各项手续费 Charge for trouble
|1=
!;.# 各项专门借款费用 Special-borrowing cost
&lc8G }OShT+xeX 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 K`:=]Z8
