O&}0 7( 1、部门的称谓
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<Sz9: hg- 市场部Marketing
WYq, i}S 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）
@FQ@* XD 客户服务 Customer Service ，例如客服员叫CSR，R for representative
`q F:rQ 人事部 Human Resource
, 7}Ri 行政部 Admin.
$lO\eQGxB 财务部 Finance & Accounting
a(m#G
ES 产品供应 Product Supply，例如产品调度员叫 P S Planner
=/zQJzN 9V p$A$7M 2、人员的称谓
Z I8p (e 助理 Assistant
* 6uiOtH 秘书 secretary
!XK p_v 前台接待小姐 Receptionist
m8FKr/Z- 文员 clerk ，如
会计文员为Accounting Clerk
*bR _
C"- 主任 supervisor
77) C`]0( 经理 Manager
}b1P!xb!A 总经理 GM，General Manager
[9w8oNg0 入场费admission
n |(Y?`( 运费freight
@.%ll n 小费tip
j3$KYf`T} 学费tuition
b+
{yF 价格，代价charge
f5'+F-`N jML}{>Gy8S 制造费用 Manufacturing overhead
l!GAMK 6o 材料费 Materials
\;Ii(3+ v; 管理人员工资 Executive Salaries
]Fa VKC~3 奖金 Wages
S:Hg
=|R 退职金 Retirement allowance
grv 3aa@ 补贴 Bonus
f9; M"Pd 外保劳务费 Outsourcing fee
>ztv 3^w 福利费 Employee benefits/welfare
T,k`WR 会议费 Coferemce
zV%U4P)Dao 加班餐费 Special duties
vRm;H|[%
S 市内交通费 Business traveling
O% rjY 通讯费 Correspondence
:[ ,n`0lH 电话费 Correspondence
`?~pk)<C]. 水电取暖费 Water and Steam
b8>r UGA{ 税费 Taxes and dues
1;SWfKU?. 租赁费 Rent
! )ee{CwNc 管理费 Maintenance
94H 6` 车辆维护费 Vehicles maintenance
,*Sj7qb# 油料费 Vehicles maintenance
uZi]$/ic 培训费 Education and training
uQrD}%GI 接待费 Entertainment
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`F 图书、印刷费 Books and printing
7Qz Uw 运费 Transpotation
0&Zm3(} 保险费 Insurance premium
O
"^KX5 支付手续费 Commission
|[ C3 _'X 杂费 Sundry charges
)~rN{W<s`H 折旧费 Depreciation expense
Qb/qUUQO;0 机物料消耗 Article of consumption
U ^[<G6<9] 劳动保护费 Labor protection fees
Ow< =K:^ 总监Director
7) z^*;x 总会计师 Finance Controller
@99@do |C 高级 Senior 如高级经理为 Senior Manager
OSxr@ 营业费用 Operating expenses
{73Z$w1% 代销手续费 Consignment commission charge
sFMSH :5z 运杂费 Transpotation
v 6Tz7 保险费 Insurance premium
G|v{[>tr 展览费 Exhibition fees
z`y!C3w< 广告费 Advertising fees
*{/B Pc0* 管理费用 Adminisstrative expenses
Rra<
MOR 职工工资 Staff Salaries
QJjqtOf>
修理费 Repair charge
p~6/ 低值易耗摊销 Article of consumption
iG^o@*}a 办公费 Office allowance
S2'./!3yv 差旅费 Travelling expense
&
82Za % 工会经费 Labour union expenditure
:'|%~&J 研究与开发费 Research and development expense
N*gnwrP{ 福利费 Employee benefits/welfare
7='lu ;=, 职工教育经费 Personnel education
6=0"3%jn
@ 待业保险费 Unemployment insurance
3o 5aB1 劳动保险费 Labour insurance
1
\:5ow&a 医疗保险费 Medical insurance
}w}2
'P'T 会议费 Coferemce
3dTz$s/[ 聘请中介机构费 Intermediary organs
K o|nF-r_ 咨询费 Consult fees
<k+dJ=f 诉讼费 Legal cost
Mj |\LF + 业务招待费 Business entertainment
5ro^<P0f** 技术转让费 Technology transfer fees
W_8N?coM 矿产资源补偿费 Mineral resources compensation fees
_8P0iC8Zg# 排污费 Pollution discharge fees
Btp 9v<" 房产税 Housing property tax
Nr8#/H2f 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
y@Z@ eK3 土地使用税 Tenure tax
c@>Tzk%?" 印花税 Stamp tax
n** W 财务费用 Finance charge
o'O;69D]tX 利息支出 Interest exchange
F9IrbLS9c 汇兑损失 Foreign exchange loss
+"Flu.+[' 各项手续费 Charge for trouble
#q#C_" 各项专门借款费用 Special-borrowing cost
^YiGvZJ F,5~a_GP? 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 '_oWpz
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