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/[ji 1、部门的称谓
!.q 9:|oc AI#.+PrC{/ 市场部Marketing
"5O> egt 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）
/c 7z[| 客户服务 Customer Service ，例如客服员叫CSR，R for representative
&zJ*afi) 人事部 Human Resource
IYXN}M.= 行政部 Admin.
(v|<"
tv 财务部 Finance & Accounting
+ G[zE 产品供应 Product Supply，例如产品调度员叫 P S Planner
u%E8&T8, ?!/8~'xA6 2、人员的称谓
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;)m 助理 Assistant
hsS&|7Pt 秘书 secretary
vCSC: 前台接待小姐 Receptionist
" zD9R4\X. 文员 clerk ，如
会计文员为Accounting Clerk
O! XSU, 主任 supervisor
6 w{_+=T 经理 Manager
1_v\G 总经理 GM，General Manager
XMT@<'fI 入场费admission
QV:> x#=V 运费freight
<eS/-W %n6 小费tip
(_>Su QK 学费tuition
8>6<GdGL<n 价格，代价charge
Q
^nf D
z=g!mVK5 制造费用 Manufacturing overhead
vM5/Kr W 材料费 Materials
S.1>bs2 管理人员工资 Executive Salaries
U` HY
eJ 奖金 Wages
[u2t1^# Ol 退职金 Retirement allowance
9#&H'mG 补贴 Bonus
i20y\V
os? 外保劳务费 Outsourcing fee
%O" Whe 福利费 Employee benefits/welfare
K%mR=u# %& 会议费 Coferemce
qGEp 6b H 加班餐费 Special duties
-T{2 R:\{ 市内交通费 Business traveling
W|2| v?v 通讯费 Correspondence
l 'wu- 电话费 Correspondence
l"n S +z 水电取暖费 Water and Steam
ha=2isq 税费 Taxes and dues
0H^*VUyW/ 租赁费 Rent
eI2HTFyT 管理费 Maintenance
~n%L o3RiP 车辆维护费 Vehicles maintenance
X#JUorGp 油料费 Vehicles maintenance
PuGs%{$(h 培训费 Education and training
,*d8T7T 接待费 Entertainment
;DYS1vG o 图书、印刷费 Books and printing
>(.|oT\Tb 运费 Transpotation
V@-Q&K# 保险费 Insurance premium
!bYVLFp=\_ 支付手续费 Commission
<,n:w[+!`P 杂费 Sundry charges
R#;xBBt8 折旧费 Depreciation expense
B>!mD{N 机物料消耗 Article of consumption
@P75f5p}< 劳动保护费 Labor protection fees
4OgH+<G
总监Director
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$!8
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[R%*C9Y d 高级 Senior 如高级经理为 Senior Manager
2sk7E'2( 营业费用 Operating expenses
H{=G\N{ 代销手续费 Consignment commission charge
e"eIQI|N 运杂费 Transpotation
v G\J8s 保险费 Insurance premium
7I"~a<f0X` 展览费 Exhibition fees
.nrbd#i- 广告费 Advertising fees
0NZ'(qf~9 管理费用 Adminisstrative expenses
uK"FopUJ4i 职工工资 Staff Salaries
MQN~I^v3 修理费 Repair charge
fK+E5~vQ 低值易耗摊销 Article of consumption
E wFq1~ 办公费 Office allowance
}s<;YC 差旅费 Travelling expense
i.)n#@M2 工会经费 Labour union expenditure
"49dsKIOH 研究与开发费 Research and development expense
O$m &!J 福利费 Employee benefits/welfare
s_fe4K 职工教育经费 Personnel education
SF,:jpt`Z+ 待业保险费 Unemployment insurance
m+ s*Io{Ip 劳动保险费 Labour insurance
\ Voly 医疗保险费 Medical insurance
;NdH]a { 会议费 Coferemce
uZr p ^ 聘请中介机构费 Intermediary organs
} f&=} 咨询费 Consult fees
$ [fq Th 诉讼费 Legal cost
= wDXlAQ 业务招待费 Business entertainment
ZZo<0kDk 技术转让费 Technology transfer fees
"D_:`@V( 矿产资源补偿费 Mineral resources compensation fees
dG5jhk
PX 排污费 Pollution discharge fees
7R:Ij[dV 房产税 Housing property tax
K)J_q3qo 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
f7Nmvla[q 土地使用税 Tenure tax
S 4
17.n 印花税 Stamp tax
87l*Y|osP 财务费用 Finance charge
aaY AS "/: 利息支出 Interest exchange
{zm8` 汇兑损失 Foreign exchange loss
Fovah4q%V 各项手续费 Charge for trouble
<zn)f@W 各项专门借款费用 Special-borrowing cost
AJ*17w h?SRX_ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Z J)Z
