>pq= .)X} 1、部门的称谓
z]O,Vqpl? No G`J$D 市场部Marketing
H_<hZ UB 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
tX *}l|;( 客户服务 Customer Service ，例如客服员叫CSR，R for representative
{m2lVzK 人事部 Human Resource
sJ q^>"|J 行政部 Admin.
;^Hg\a 财务部 Finance & Accounting
: r,o-D 产品供应 Product Supply，例如产品调度员叫 P S Planner
[W{WfJ-HwG v gvJ6$# 2、人员的称谓
VwxLElV 助理 Assistant
$ wx)/t< 秘书 secretary
6e.?L 前台接待小姐 Receptionist
{Mx3G*hr 文员 clerk ，如
会计文员为Accounting Clerk
3ZEV*=+T5 主任 supervisor
.S = ^) 经理 Manager
ri?>@i-9= 总经理 GM，General Manager
:^oF
0,-qZ 入场费admission
u# uT|a. 运费freight
i`)h~V|G 小费tip
<qp D Az4k 学费tuition
g(D r/D 价格，代价charge
[[sfuJD xesZ 7{ o 制造费用 Manufacturing overhead
DsZBhjCB 材料费 Materials
}E%#g# 管理人员工资 Executive Salaries
P&0o~@`cL 奖金 Wages
vq&u19iP 退职金 Retirement allowance
JTn\NSa
补贴 Bonus
}u aRS9d 外保劳务费 Outsourcing fee
sq~9
l|F 福利费 Employee benefits/welfare
~gA p`Q 会议费 Coferemce
c
Oi:bC@ 加班餐费 Special duties
| 0e7<[ 市内交通费 Business traveling
8 Q2qroT 通讯费 Correspondence
=Pu;wx9 电话费 Correspondence
i^zncDMA 水电取暖费 Water and Steam
4$^\s5 K 税费 Taxes and dues
:s5wFumD 租赁费 Rent
2y0J~P! I 管理费 Maintenance
,-GkP>8f( 车辆维护费 Vehicles maintenance
eAPNF?0y h 油料费 Vehicles maintenance
E0o?rgfdq 培训费 Education and training
R&`; C<6}D 接待费 Entertainment
ToVi; 图书、印刷费 Books and printing
1ae,s{| 运费 Transpotation
Cj6+zJ 保险费 Insurance premium
/\0 rR
T 支付手续费 Commission
NEb M >1>^ 杂费 Sundry charges
BD (Y =g 折旧费 Depreciation expense
^UEExj f 机物料消耗 Article of consumption
2sryhS'(H 劳动保护费 Labor protection fees
9h$08l 总监Director
h /a|-V}m& 总会计师 Finance Controller
Wu!s 高级 Senior 如高级经理为 Senior Manager
?mCino 营业费用 Operating expenses
+=Q/ 'g
代销手续费 Consignment commission charge
#2~-I 运杂费 Transpotation
yD-L:)@" 保险费 Insurance premium
Pzl2X@{ % 展览费 Exhibition fees
ev}ugRxt|k 广告费 Advertising fees
} qf=5v 管理费用 Adminisstrative expenses
f
0lpwwe 职工工资 Staff Salaries
..5rW0lr 修理费 Repair charge
&Is }<Ew 低值易耗摊销 Article of consumption
6|Qg=4_FHt 办公费 Office allowance
[7btoo|P] 差旅费 Travelling expense
LW$(;-rY 工会经费 Labour union expenditure
&# ?2zbZ 研究与开发费 Research and development expense
oXxY$x*R1 福利费 Employee benefits/welfare
oY K( =j 职工教育经费 Personnel education
$gv3Up"U 待业保险费 Unemployment insurance
7l~d_<h 劳动保险费 Labour insurance
+[R,w sG 医疗保险费 Medical insurance
z{ N~AaY 会议费 Coferemce
Duu)8ru 聘请中介机构费 Intermediary organs
Q^H8gsv 咨询费 Consult fees
pp2,d`01[L 诉讼费 Legal cost
oieJ7\h]m 业务招待费 Business entertainment
m);0 sb 技术转让费 Technology transfer fees
7^2 矿产资源补偿费 Mineral resources compensation fees
Q/[g |" 排污费 Pollution discharge fees
]"2;x 房产税 Housing property tax
lzE{e6 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
s)L\D$;+O 土地使用税 Tenure tax
vo]!IY 印花税 Stamp tax
u3B[1Ae:K 财务费用 Finance charge
BIk0n;Kz<L 利息支出 Interest exchange
!*tV[0 i2 汇兑损失 Foreign exchange loss
LrGLIt` 各项手续费 Charge for trouble
%lbDcEsf9 各项专门借款费用 Special-borrowing cost
j+9;Cp]N V 5vmc'Om 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 e}u68|\EC
