TW5Pt{X= f 1、部门的称谓
z*B-`i. K \_JG $(9 市场部Marketing
U UaC@Rs2 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）
{;| >Qn 客户服务 Customer Service ，例如客服员叫CSR，R for representative
RDWUy (iX 人事部 Human Resource
0s'H(qE, _ 行政部 Admin.
@Rp#*{ 财务部 Finance & Accounting
?A`8c R=)I 产品供应 Product Supply，例如产品调度员叫 P S Planner
l0-zu6i w o"-*,:Qe 2、人员的称谓
| ;k@Zlvc 助理 Assistant
CFyu9Al 秘书 secretary
Qy_! +q 前台接待小姐 Receptionist
J2d 3&6 文员 clerk ，如
会计文员为Accounting Clerk
&D*22R4{CX 主任 supervisor
?'I pR 经理 Manager
bfl%yGkd/| 总经理 GM，General Manager
5}MjS$2og 入场费admission
>0Gdxj]\ 运费freight
o1?bqVF;6 小费tip
'|^<|S_+K 学费tuition
1sN >U< 价格，代价charge
moT*r?l NT&sk rzW 制造费用 Manufacturing overhead
052e zh_ 材料费 Materials
fA{t\
管理人员工资 Executive Salaries
=LHz[dSL 奖金 Wages
q6a7o=BP] 退职金 Retirement allowance
h<I C
d'! 补贴 Bonus
jNu`umS 外保劳务费 Outsourcing fee
FvVR \a 福利费 Employee benefits/welfare
"ukiuCfVuW 会议费 Coferemce
'&42E[0P 加班餐费 Special duties
B9i< ="=p 市内交通费 Business traveling
CP"
通讯费 Correspondence
NUp,In_ 电话费 Correspondence
+ xG 水电取暖费 Water and Steam
ZtPnHs.x 税费 Taxes and dues
ywj'S7~A 租赁费 Rent
*p Q'w 管理费 Maintenance
W34_@,GD 车辆维护费 Vehicles maintenance
`_Fxb@"R 油料费 Vehicles maintenance
%=EN 3>, 培训费 Education and training
c|K N@)A 接待费 Entertainment
ll 8Zo+-[ 图书、印刷费 Books and printing
)E>nr
Z 运费 Transpotation
$$f89, h 保险费 Insurance premium
"B 3&v%b 支付手续费 Commission
yZcnk y 杂费 Sundry charges
+fRABY5C 折旧费 Depreciation expense
PRQEk.C 机物料消耗 Article of consumption
U+2U#v=< 劳动保护费 Labor protection fees
[oS4W P 总监Director
d J &f +
总会计师 Finance Controller
}ofx?s} 高级 Senior 如高级经理为 Senior Manager
;VW->i a6 营业费用 Operating expenses
:N>n1tHL;A 代销手续费 Consignment commission charge
yh:Wg$qx 运杂费 Transpotation
pb5q2|u`h 保险费 Insurance premium
'Vz Yf^ 展览费 Exhibition fees
7+;$_,Xo< 广告费 Advertising fees
o<Y[GW1pg 管理费用 Adminisstrative expenses
Uuq*;L 职工工资 Staff Salaries
yi& 6HNb 修理费 Repair charge
$z48~nu@ j 低值易耗摊销 Article of consumption
OLs<] 0H
办公费 Office allowance
H&_drxUq;L 差旅费 Travelling expense
5zi}O GtXv 工会经费 Labour union expenditure
b<E+5;u 研究与开发费 Research and development expense
"eG@F 福利费 Employee benefits/welfare
"HwSW4a] 职工教育经费 Personnel education
-.!+i8d> 待业保险费 Unemployment insurance
u}Q cyG^ 劳动保险费 Labour insurance
tQ7:4 ._ 医疗保险费 Medical insurance
XT ` 2Z= 会议费 Coferemce
a4 E{7 c 聘请中介机构费 Intermediary organs
67D{^K"KT 咨询费 Consult fees
T:!f_mu| 诉讼费 Legal cost
3)0z( 30 业务招待费 Business entertainment
e~P4>3 技术转让费 Technology transfer fees
tQWjNP ~ 矿产资源补偿费 Mineral resources compensation fees
%yPjPUHy 排污费 Pollution discharge fees
G5,g$yNs 房产税 Housing property tax
+ J` Qv,0 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
{v>8Kp7_ R 土地使用税 Tenure tax
g)L<
xN8 印花税 Stamp tax
T]UrKj/iF 财务费用 Finance charge
v9"|VhZ 利息支出 Interest exchange
Ls 6C*<8 汇兑损失 Foreign exchange loss
cyTBp58
各项手续费 Charge for trouble
U~I
y),5 各项专门借款费用 Special-borrowing cost
;}KT 3Q<^ h-+vN hH 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 z0T9tN!(
