WbWW=(N'd 1、部门的称谓
>m1 V9 A 0_mvz%[J 市场部Marketing
aZ>\*1 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）
e @-Mlq) 客户服务 Customer Service ，例如客服员叫CSR，R for representative
;6txTcn`= 人事部 Human Resource
%N>NOk) 行政部 Admin.
`$SEkYdt 财务部 Finance & Accounting
\u-e\w 产品供应 Product Supply，例如产品调度员叫 P S Planner
sLi//P?:t *F*jA$aY 2、人员的称谓
a`~ eC)T 助理 Assistant
^r_lj$:+$ 秘书 secretary
kz;_f 前台接待小姐 Receptionist
tq:tY}:4
文员 clerk ，如
会计文员为Accounting Clerk
)c >B23D 主任 supervisor
&:I
+]G/W 经理 Manager
n_n|^4 w
总经理 GM，General Manager
YQ@6innT 入场费admission
N[<`6dpE 运费freight
o $`kpr 小费tip
<uKm%~xi< 学费tuition
k-pEBh OH 价格，代价charge
G6 8Nv: 0yC`9g )( 制造费用 Manufacturing overhead
`$sY^EX 材料费 Materials
G P[r^Z 管理人员工资 Executive Salaries
JD{MdhhV 奖金 Wages
iq
ednk% 退职金 Retirement allowance
%L1 3Jsw 补贴 Bonus
AMD?LjY~ 外保劳务费 Outsourcing fee
7Fi2^DlgX 福利费 Employee benefits/welfare
C9F+e 会议费 Coferemce
5nx<,-N*BP 加班餐费 Special duties
[)SR $/A 市内交通费 Business traveling
;\ .JV ' 通讯费 Correspondence
?5yH'9zE 电话费 Correspondence
{y:#'n 水电取暖费 Water and Steam
k<Tez{
< 税费 Taxes and dues
J/x@$' 租赁费 Rent
HD:%Yv 管理费 Maintenance
^5 ^}MB % 车辆维护费 Vehicles maintenance
IjDT'p_ 油料费 Vehicles maintenance
80$0zb
w$ 培训费 Education and training
S q-3-w,R~ 接待费 Entertainment
q^N0abzgP 图书、印刷费 Books and printing
?n
g14e 运费 Transpotation
k?HrD" k" 保险费 Insurance premium
`B'4"=
( 支付手续费 Commission
>WGP { 杂费 Sundry charges
r6n 5 Jz 折旧费 Depreciation expense
zvGK6qCk 机物料消耗 Article of consumption
1O9p YW5J 劳动保护费 Labor protection fees
>Qm<-g 总监Director
v : "m 总会计师 Finance Controller
[X }@Ct
6 高级 Senior 如高级经理为 Senior Manager
Be{/2jU % 营业费用 Operating expenses
7rd w ` 代销手续费 Consignment commission charge
X 7H'Uk9: 运杂费 Transpotation
kG$E
tE# 保险费 Insurance premium
jJUGZVM6) 展览费 Exhibition fees
!{Q :(B#ec 广告费 Advertising fees
m4" N+_j 管理费用 Adminisstrative expenses
-SvTg{Q{la 职工工资 Staff Salaries
g8 I!E$ 修理费 Repair charge
?Q96,T-)
c 低值易耗摊销 Article of consumption
Uvh~ B^6
办公费 Office allowance
`*NO_ K 差旅费 Travelling expense
n5v ' 工会经费 Labour union expenditure
-^iUVO`z 研究与开发费 Research and development expense
[0&'cu> 福利费 Employee benefits/welfare
jC%35bi 职工教育经费 Personnel education
N-2([v 待业保险费 Unemployment insurance
)u8*zwq 劳动保险费 Labour insurance
4mN].X[, 医疗保险费 Medical insurance
SOp= ~z 会议费 Coferemce
dn Zz A 聘请中介机构费 Intermediary organs
/2;dH]o0 咨询费 Consult fees
GIm
" )}W 诉讼费 Legal cost
jg
[H} 业务招待费 Business entertainment
](W5.a,-$L 技术转让费 Technology transfer fees
OXHvT/L` 矿产资源补偿费 Mineral resources compensation fees
y?pD(u 排污费 Pollution discharge fees
c,y|c`T 2 房产税 Housing property tax
+T0 op4 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
yiV G ]s 土地使用税 Tenure tax
*u>lx !g 印花税 Stamp tax
E6Q]A~ 财务费用 Finance charge
e-X HN 利息支出 Interest exchange
e>l,(ql 汇兑损失 Foreign exchange loss
]~-*hOcQ4 各项手续费 Charge for trouble
B .$PhmCG 各项专门借款费用 Special-borrowing cost
(CdJ;-@D z % x7fe 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ]^=|Zd-
