o5z&sRZ 1、部门的称谓
:d~&Dt<c G~lnX^46" 市场部Marketing
/X\:3P 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）
d/?0xL W 客户服务 Customer Service ，例如客服员叫CSR，R for representative
j1@PfKh 人事部 Human Resource
H#`&!p 行政部 Admin.
T6,6lll 财务部 Finance & Accounting
%
+$!ct n 产品供应 Product Supply，例如产品调度员叫 P S Planner
^F"eHUg # 4sSt-s& 2、人员的称谓
L-3wez;hm 助理 Assistant
oW/H8 q<wY 秘书 secretary
L!W5H2Mc 前台接待小姐 Receptionist
tUFXx\p 文员 clerk ，如
会计文员为Accounting Clerk
jA FJ?L( 主任 supervisor
` \- m qe 经理 Manager
SQ`ec95', 总经理 GM，General Manager
< daBP[ 入场费admission
?rwHkPJ{* 运费freight
@v\jL+B+m 小费tip
6[1l
K8o 学费tuition
]O M? e 价格，代价charge
qQ<7+z<4KP Bk4|i
k} 制造费用 Manufacturing overhead
]O6 8~+6 材料费 Materials
EO.}{1m=hx 管理人员工资 Executive Salaries
B\7 80p< 奖金 Wages
h6gtO$A|p= 退职金 Retirement allowance
cp 7;~i3 补贴 Bonus
g>Kh? ( 外保劳务费 Outsourcing fee
u&Y1,:hiL 福利费 Employee benefits/welfare
.`N&,&
H 会议费 Coferemce
`l}r&z(8 加班餐费 Special duties
H h;o<N>U 市内交通费 Business traveling
oO,"B8a 通讯费 Correspondence
*&yt;|y 电话费 Correspondence
{cYbM[}U" 水电取暖费 Water and Steam
>:U{o!N`#_ 税费 Taxes and dues
W#[3a4%m 租赁费 Rent
LfS]m>>e 管理费 Maintenance
NIOWjhi[Jn 车辆维护费 Vehicles maintenance
WO6; K] 油料费 Vehicles maintenance
h|&qWv 培训费 Education and training
@$ d_JwI
接待费 Entertainment
q0]Z` <w 图书、印刷费 Books and printing
vJ!<7 l& 运费 Transpotation
7tz #R :
保险费 Insurance premium
0f|nI8,z 支付手续费 Commission
,n+~S ^r 杂费 Sundry charges
ID v|i .q3 折旧费 Depreciation expense
s a v 机物料消耗 Article of consumption
)SFy Q 劳动保护费 Labor protection fees
<)9 E .h 总监Director
i/WiSwh: 总会计师 Finance Controller
<</
Le% 高级 Senior 如高级经理为 Senior Manager
FiJU
* 营业费用 Operating expenses
9 l9|w4YJs 代销手续费 Consignment commission charge
&8wluOs/5 运杂费 Transpotation
# ~88[i-6 保险费 Insurance premium
T $; N8x[ 展览费 Exhibition fees
p= U5qM.O 广告费 Advertising fees
| yow(2(F@ 管理费用 Adminisstrative expenses
#AUz.WHD 职工工资 Staff Salaries
('.r_F 修理费 Repair charge
/WKp\r( Hp 低值易耗摊销 Article of consumption
_-g? 6q 办公费 Office allowance
qy|si4IU8, 差旅费 Travelling expense
'xY@ I`x 工会经费 Labour union expenditure
Kzd)Z
fnD0 研究与开发费 Research and development expense
JmK [7t 福利费 Employee benefits/welfare
F45UO%/P 职工教育经费 Personnel education
K Z)p\p<1 待业保险费 Unemployment insurance
)D q/f W 劳动保险费 Labour insurance
&-0 eWwMW 医疗保险费 Medical insurance
GiN \ @F! 会议费 Coferemce
~'l.g^p bv 聘请中介机构费 Intermediary organs
2 r=A' 咨询费 Consult fees
.)eX(2j\ 诉讼费 Legal cost
wm r8[n&c 业务招待费 Business entertainment
>Kc>=^=5 技术转让费 Technology transfer fees
PH}^RR{H[ 矿产资源补偿费 Mineral resources compensation fees
$w$4RQk3n 排污费 Pollution discharge fees
S QB[ d3f 房产税 Housing property tax
mT2Fn8yC1 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
lE?F Wt 土地使用税 Tenure tax
4^O'K;$leD 印花税 Stamp tax
\;G 97
o
财务费用 Finance charge
7Q9zEd" d 利息支出 Interest exchange
U0:tE>3` 汇兑损失 Foreign exchange loss
` cgS yRD] 各项手续费 Charge for trouble
hD:$Sv/H 各项专门借款费用 Special-borrowing cost
A;A>Q`JJF 3%W
R 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 lU<n Wf
