_nR8L`l*z 1、部门的称谓
5/Ng
!bW {xw*H<"f< 市场部Marketing
D[)")xiG 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）
%/dYSC
客户服务 Customer Service ，例如客服员叫CSR，R for representative
}>JFO :v& 人事部 Human Resource
l z!F{mR 行政部 Admin.
%3e}YQe) 财务部 Finance & Accounting
Y&x my|O# 产品供应 Product Supply，例如产品调度员叫 P S Planner
lrjlkgSN ^4 Ra$< 2、人员的称谓
P sDks3cG 助理 Assistant
#Zpp*S55 秘书 secretary
L!E/ )#{ 前台接待小姐 Receptionist
[L1pDICoy 文员 clerk ，如
会计文员为Accounting Clerk
9?r|Y@xh ] 主任 supervisor
UXvk5t1 经理 Manager
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Fx 总经理 GM，General Manager
lgZ3=h 入场费admission
V *=T o 运费freight
sXI_!)H 小费tip
-
Z "w 学费tuition
c,KT1me 价格，代价charge
Ebp^-I9.d A)En25,X 制造费用 Manufacturing overhead
kZ+nL)YQ# 材料费 Materials
E%
\i NU ! 管理人员工资 Executive Salaries
O pY2Z7_ 奖金 Wages
@EzSosmF 退职金 Retirement allowance
4NL
Tt K 补贴 Bonus
'v4#mf 外保劳务费 Outsourcing fee
SsDz> PP 福利费 Employee benefits/welfare
p_Fc:%j> 会议费 Coferemce
[7?K9r\# 加班餐费 Special duties
3%m 2$\ 市内交通费 Business traveling
H,qIHQW
# 通讯费 Correspondence
gZgb-$b 电话费 Correspondence
~$>l@> xX 水电取暖费 Water and Steam
nM D^x 税费 Taxes and dues
PYqx&om 租赁费 Rent
\_FX}1Wc2. 管理费 Maintenance
\t'(&taX< 车辆维护费 Vehicles maintenance
%'j)~ 油料费 Vehicles maintenance
!*.mcIQT 培训费 Education and training
s
b d;Kn 接待费 Entertainment
-UkP{x) S 图书、印刷费 Books and printing
^jb55X} 运费 Transpotation
<3z]d?u 保险费 Insurance premium
S pDV
D 支付手续费 Commission
<OF7:f 杂费 Sundry charges
ys:1%D,,_ 折旧费 Depreciation expense
; A~S){ 机物料消耗 Article of consumption
Nh ~ Hh( 劳动保护费 Labor protection fees
Mjq1qEi"B 总监Director
> /1N#S#9 总会计师 Finance Controller
JpE4 o2 高级 Senior 如高级经理为 Senior Manager
H
r? G_L 营业费用 Operating expenses
jdQ`Y+BC 代销手续费 Consignment commission charge
KD gJ~T 运杂费 Transpotation
/j
./ 保险费 Insurance premium
`?{QCBVj 展览费 Exhibition fees
Z5;1ySn{ 广告费 Advertising fees
~WU
_u,: 管理费用 Adminisstrative expenses
R9D< lX0% 职工工资 Staff Salaries
#_y#sDfzh 修理费 Repair charge
qyv9]
Q1 低值易耗摊销 Article of consumption
e d4:r/Dpo 办公费 Office allowance
R6] /g 差旅费 Travelling expense
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工会经费 Labour union expenditure
BFt?%E/] 研究与开发费 Research and development expense
,
rc5r3 福利费 Employee benefits/welfare
uQWJ7Xm 职工教育经费 Personnel education
G>&= rmK" 待业保险费 Unemployment insurance
(;P)oB"
`C 劳动保险费 Labour insurance
vL@N21 u 医疗保险费 Medical insurance
)6iY9[@tN 会议费 Coferemce
#9}E @GGs 聘请中介机构费 Intermediary organs
|Y "q. n77 咨询费 Consult fees
r]B wp i% 诉讼费 Legal cost
esx<feP)\ 业务招待费 Business entertainment
5j1}?0v_ 技术转让费 Technology transfer fees
$[5ihV$u 矿产资源补偿费 Mineral resources compensation fees
KOGbC`TN< 排污费 Pollution discharge fees
P0S ;aE 房产税 Housing property tax
[sp=nG7i& 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
+I#4+0f 土地使用税 Tenure tax
X0J@ c "%0 印花税 Stamp tax
S*Scf~Qp 财务费用 Finance charge
6Lz{/l8 利息支出 Interest exchange
T j9;". 汇兑损失 Foreign exchange loss
AJ[g~ s't 各项手续费 Charge for trouble
12DMb9_rp 各项专门借款费用 Special-borrowing cost
mb~w .~% bwUsE U 0 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Cq;t;qN,nQ
