/J")S?. [u 1、部门的称谓
URz$hcI8 4 Z .G 市场部Marketing
eZ'J,; 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
no~hYy W2 客户服务 Customer Service ，例如客服员叫CSR，R for representative
z<YOA 人事部 Human Resource
FJ#:RC 行政部 Admin.
Lnc
_)RF 财务部 Finance & Accounting
eo.y,U h 产品供应 Product Supply，例如产品调度员叫 P S Planner
7A@]t_83Y N|WZk2 " 2、人员的称谓
2y s'q ! 助理 Assistant
7O84
R^!|2 秘书 secretary
(,z0
V+ ! 前台接待小姐 Receptionist
xXp$Nm] : 文员 clerk ，如
会计文员为Accounting Clerk
35|F?Jx.r 主任 supervisor
U
bUl ] 经理 Manager
p~1!O ]qLt 总经理 GM，General Manager
tXDO@YH3S 入场费admission
M@ t,P? 运费freight
~<!b}Hv 小费tip
^vw? 4 O 学费tuition
TY6
D.ikA 价格，代价charge
*.nC'$-2r n%yMf!M
.: 制造费用 Manufacturing overhead
)L fXb9} 材料费 Materials
f_y+B]?'M 管理人员工资 Executive Salaries
O4H %x 奖金 Wages
4Y2l]8 6 退职金 Retirement allowance
Q }.zE+ 补贴 Bonus
p^S]O\;M7 外保劳务费 Outsourcing fee
Hyx%F N= 福利费 Employee benefits/welfare
ZU\TA| 会议费 Coferemce
RKB--$ibj 加班餐费 Special duties
5:c a6 H 市内交通费 Business traveling
7UM!<@9 \ 通讯费 Correspondence
[+dOgyK 电话费 Correspondence
1
<g,1TR 水电取暖费 Water and Steam
vF,\{sgW 税费 Taxes and dues
Q%:#xG5AmE 租赁费 Rent
#Q320}]{ 管理费 Maintenance
S^ ij
% 车辆维护费 Vehicles maintenance
=gL~E9\ 油料费 Vehicles maintenance
0`y;[qAG[ 培训费 Education and training
?+EN.P[;3 接待费 Entertainment
$!F_K
图书、印刷费 Books and printing
rBG8.E36J 运费 Transpotation
nW?DlECo? 保险费 Insurance premium
~Mu=,OT 支付手续费 Commission
iX
;E"ov] 杂费 Sundry charges
3%c{eZxG= 折旧费 Depreciation expense
Ck< g0o6 机物料消耗 Article of consumption
Hp`Mp )1s 劳动保护费 Labor protection fees
an! ceB 总监Director
*p )1c_ 总会计师 Finance Controller
2pa:
3O 高级 Senior 如高级经理为 Senior Manager
m<]b] FQ 营业费用 Operating expenses
KFxy,Z$-4 代销手续费 Consignment commission charge
% heX06 运杂费 Transpotation
^ ]Mlkd: 保险费 Insurance premium
7I.7%m,g 展览费 Exhibition fees
5<1,`Bq@ 广告费 Advertising fees
;533;(d* o 管理费用 Adminisstrative expenses
)<W6cDx'H+ 职工工资 Staff Salaries
-?)` OHc^ 修理费 Repair charge
f{_ K%0* 低值易耗摊销 Article of consumption
eq>E<X#< 办公费 Office allowance
|%6zhkoufM 差旅费 Travelling expense
pC9Ed9uRK 工会经费 Labour union expenditure
pMJK?- ) 研究与开发费 Research and development expense
9AJMm1 _ 福利费 Employee benefits/welfare
}M%U}k]+@
职工教育经费 Personnel education
\g|u|Y.2[ 待业保险费 Unemployment insurance
Nc4e,>$]& 劳动保险费 Labour insurance
l+ $ e|F 医疗保险费 Medical insurance
yj]\%3o<Z7 会议费 Coferemce
"b6ZAgxv 聘请中介机构费 Intermediary organs
[p3)C<;ZC 咨询费 Consult fees
e*[M*u 诉讼费 Legal cost
n|,kL!++. 业务招待费 Business entertainment
6wV{}K^0 技术转让费 Technology transfer fees
q r12 "H 矿产资源补偿费 Mineral resources compensation fees
Y>eypfK" 排污费 Pollution discharge fees
i7^_y3dG 房产税 Housing property tax
G4Y]fzC 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
)2c[]d /a4 土地使用税 Tenure tax
+/id q 印花税 Stamp tax
# f~,8<K 财务费用 Finance charge
O/;$0`~hY 利息支出 Interest exchange
0M e *X 汇兑损失 Foreign exchange loss
%trtP 各项手续费 Charge for trouble
@WuB&uF=d 各项专门借款费用 Special-borrowing cost
=1D* JU FBfyW-
7 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 4%5H<:V7
