&eY$(o-Hw 1、部门的称谓
]\P [AR$Sw60 市场部Marketing
?A Y596
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）
V&KH{j/P 客户服务 Customer Service ，例如客服员叫CSR，R for representative
, =>O/!s 人事部 Human Resource
nngL,-v#F 行政部 Admin.
+XWXH t 财务部 Finance & Accounting
f7OfN#I 产品供应 Product Supply，例如产品调度员叫 P S Planner
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K<M /eR @&!D ' 2、人员的称谓
gzzPPd,hd 助理 Assistant
~PuPY:" 秘书 secretary
KnZm(c9+ 前台接待小姐 Receptionist
Q}]:lmqH 文员 clerk ，如
会计文员为Accounting Clerk
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mJ$: 主任 supervisor
A@'):V8_%C 经理 Manager
..;LU:F 总经理 GM，General Manager
\{?v|%n=/i 入场费admission
1; L!g*!E 运费freight
F>A-+]X3o 小费tip
G`|mP:T:o 学费tuition
7Yj\*N 价格，代价charge
x)#k$ QU !l6B_[!@ 制造费用 Manufacturing overhead
GLc+ `,. 材料费 Materials
TdD-#
|5 管理人员工资 Executive Salaries
a((5_8SX5 奖金 Wages
\/K>Iv'$ 退职金 Retirement allowance
~`tc|Zu 补贴 Bonus
XA9$n_| bw 外保劳务费 Outsourcing fee
v- G(bw3 福利费 Employee benefits/welfare
-lSm:O@' 会议费 Coferemce
XNu2G19jb 加班餐费 Special duties
6mdJ
=b# 市内交通费 Business traveling
)Y?H f2'] 通讯费 Correspondence
)IZ$R*Y{ 电话费 Correspondence
WKxJ`r \ 水电取暖费 Water and Steam
?\\
]u 税费 Taxes and dues
3CQ pe 租赁费 Rent
V^L;Nw5h 管理费 Maintenance
#C%<g:F8 车辆维护费 Vehicles maintenance
+<
BAJWU 油料费 Vehicles maintenance
~,':PUkiV 培训费 Education and training
!c1
E 接待费 Entertainment
6 xz&Qi7w 图书、印刷费 Books and printing
FIU( 2 运费 Transpotation
by6E
"7% 保险费 Insurance premium
]iLfe&f 支付手续费 Commission
BzWmV .5 杂费 Sundry charges
wZ
rdr4j 折旧费 Depreciation expense
F>*w)6 4~ 机物料消耗 Article of consumption
5W<BEcV\ 劳动保护费 Labor protection fees
H Tx7._b 总监Director
%_tL}m{? 总会计师 Finance Controller
>y ]YF3? 高级 Senior 如高级经理为 Senior Manager
[U3z*m>e; 营业费用 Operating expenses
s?%1/&.~ 代销手续费 Consignment commission charge
k_}ICKzw1 运杂费 Transpotation
,u]kZ ] 保险费 Insurance premium
>b*Pd
*f 展览费 Exhibition fees
$ a5K 广告费 Advertising fees
y'pG'"U]_ 管理费用 Adminisstrative expenses
3Q`'C7Pi 职工工资 Staff Salaries
^Gs!" Y 修理费 Repair charge
toIljca 低值易耗摊销 Article of consumption
TS3 00 F 办公费 Office allowance
<j,7Z>Rk\x 差旅费 Travelling expense
7^Onq0ym T 工会经费 Labour union expenditure
4dfe5\ 研究与开发费 Research and development expense
c1 n? @L 福利费 Employee benefits/welfare
O4$:
xjs 职工教育经费 Personnel education
dwx1 Ed J{ 待业保险费 Unemployment insurance
3U:0 ,-j" 劳动保险费 Labour insurance
9pjk3a 医疗保险费 Medical insurance
9@vY(k k 会议费 Coferemce
, 9+@\ 聘请中介机构费 Intermediary organs
aUA+% 咨询费 Consult fees
c yN_Sg 诉讼费 Legal cost
} ;zF& 业务招待费 Business entertainment
PwDQ<
技术转让费 Technology transfer fees
SH}O ?d\Q: 矿产资源补偿费 Mineral resources compensation fees
&a Hj;Z( 排污费 Pollution discharge fees
hZzsZQ` 房产税 Housing property tax
+U6!
bu>C 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
]i$CE|~ 土地使用税 Tenure tax
tU)+q?Mw 印花税 Stamp tax
Jge;/ f!i 财务费用 Finance charge
i!,> 3 利息支出 Interest exchange
*Li;:b"t 汇兑损失 Foreign exchange loss
+Tu:zCv. 各项手续费 Charge for trouble
9U;) [R Mb 各项专门借款费用 Special-borrowing cost
$ \P!P. D % 5 0 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 |`O7> (h
