.Lz\/ OS 1、部门的称谓
k]FP1\Y -Si'[5@ 市场部Marketing
^luAX
}* 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）
6b+\2-eq 客户服务 Customer Service ，例如客服员叫CSR，R for representative
-D DH)VO 人事部 Human Resource
{'dpRq{c| 行政部 Admin.
Ys,} L. 财务部 Finance & Accounting
Qj(q)!Ku 产品供应 Product Supply，例如产品调度员叫 P S Planner
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8m Tjf Br 2、人员的称谓
0 ]
e= 助理 Assistant
e|Iylv[3 秘书 secretary
xEtzqP<] 前台接待小姐 Receptionist
.Q
FGIAM 文员 clerk ，如
会计文员为Accounting Clerk
B6~a `~" 主任 supervisor
TTcMIMyLT 经理 Manager
KB+,}7 总经理 GM，General Manager
S8;Dk@rr(y 入场费admission
D*3\4=6x 运费freight
\ YO1 ;\W 小费tip
eaP,M kK& 学费tuition
tU7,nE>p 价格，代价charge
vtw{
A} 4eapR|#T 制造费用 Manufacturing overhead
xvP<
~
N- 材料费 Materials
xsS/)R? 管理人员工资 Executive Salaries
s>d@=P>R 奖金 Wages
w J
FEua 退职金 Retirement allowance
s6SG%Vd 补贴 Bonus
Nzj7e 1= 外保劳务费 Outsourcing fee
\/,54c2 福利费 Employee benefits/welfare
FyY
D7E 会议费 Coferemce
&L}e &5 加班餐费 Special duties
nTO,d$!Kp 市内交通费 Business traveling
G]5m@;~l5 通讯费 Correspondence
Q #NXJvI 电话费 Correspondence
~M`-sSjZs 水电取暖费 Water and Steam
mmP>Ji 税费 Taxes and dues
t4)~A5s 租赁费 Rent
u
'-4hU 管理费 Maintenance
Arh0m. w 车辆维护费 Vehicles maintenance
+'
)\,m "z 油料费 Vehicles maintenance
1(0LX ^% 培训费 Education and training
]kUF>W p 接待费 Entertainment
\C;
cs&\Q 图书、印刷费 Books and printing
K#q1/2 运费 Transpotation
y]$%>N0vLX 保险费 Insurance premium
Sw HrHj 支付手续费 Commission
s 0,c4y 杂费 Sundry charges
) jBP t& 折旧费 Depreciation expense
C5m q@$6 机物料消耗 Article of consumption
4'JuK{/ A7 劳动保护费 Labor protection fees
"IbXKS>t 总监Director
E0QrByr_ 总会计师 Finance Controller
Vg 9n b 高级 Senior 如高级经理为 Senior Manager
${\iHg[vZ 营业费用 Operating expenses
:tclY X 代销手续费 Consignment commission charge
Y?G9d6]Lk6 运杂费 Transpotation
-_&"Q4FR;+ 保险费 Insurance premium
ST'M<G%4E 展览费 Exhibition fees
$<R\|_6J 广告费 Advertising fees
tow0/ Jt 管理费用 Adminisstrative expenses
*
S4IMfp 职工工资 Staff Salaries
ktX\{g! U 修理费 Repair charge
AwrW!)n } 低值易耗摊销 Article of consumption
<u>l#weG , 办公费 Office allowance
Q?df5{6 差旅费 Travelling expense
B: 5\+_a! 工会经费 Labour union expenditure
)/VhkSXbG! 研究与开发费 Research and development expense
It$'6HV~Sb 福利费 Employee benefits/welfare
:l~^un|<2Y 职工教育经费 Personnel education
7,0^|P 待业保险费 Unemployment insurance
<1i:Z*l. 劳动保险费 Labour insurance
KLVkPix;$ 医疗保险费 Medical insurance
c^ $_
epc* 会议费 Coferemce
/'KCW_Q 聘请中介机构费 Intermediary organs
z|,YO6(L 咨询费 Consult fees
m~`d<RM/ 诉讼费 Legal cost
jI})\5<R 业务招待费 Business entertainment
-1'O 技术转让费 Technology transfer fees
*
d%"/l^0 矿产资源补偿费 Mineral resources compensation fees
G Y? ?q8 排污费 Pollution discharge fees
.W4P/P w' 房产税 Housing property tax
F91uuSSL 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
@Z9X^Y+u^h 土地使用税 Tenure tax
Cu*+E%P9` 印花税 Stamp tax
&/XRiK1"0 财务费用 Finance charge
dw'&Av'
|E 利息支出 Interest exchange
~
<[$.8* 汇兑损失 Foreign exchange loss
?\|QDJXY 各项手续费 Charge for trouble
y.h2hv]Bc 各项专门借款费用 Special-borrowing cost
(9 g L qfJi[8". 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 @ \{L%y%a0
