6'%]6"&M4 1、部门的称谓
F: @Ixk?E &r d(q'Vi
市场部Marketing
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"MZ/M 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）
1%@~J \qF 客户服务 Customer Service ，例如客服员叫CSR，R for representative
@iRVY|t/ 人事部 Human Resource
|d 3agfS[n 行政部 Admin.
<di_2hN 财务部 Finance & Accounting
'
AAY!{> 产品供应 Product Supply，例如产品调度员叫 P S Planner
9A_7:V ] _ 'oHR4O* 2、人员的称谓
biG9? 助理 Assistant
3PA'Uk"5Z 秘书 secretary
W$JA4O>b 前台接待小姐 Receptionist
fEj W7 c 文员 clerk ，如
会计文员为Accounting Clerk
Ds
X>xzM 主任 supervisor
K( d!0S 经理 Manager
?W
n(ciO 总经理 GM，General Manager
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入场费admission
ZYsFd_ 运费freight
??m7xH5u1 小费tip
E%^28}dN 学费tuition
mb/[2y < 价格，代价charge
'/H(,TM `g1Oon_ 制造费用 Manufacturing overhead
QB[s8"S 材料费 Materials
K8J2eV\ 管理人员工资 Executive Salaries
88>Uu!M=f 奖金 Wages
vs. uq 退职金 Retirement allowance
lz (,;I'x 补贴 Bonus
jEsTw_ 外保劳务费 Outsourcing fee
_")h
%)f 福利费 Employee benefits/welfare
+*J4q5;E[? 会议费 Coferemce
JC "K{ V{ 加班餐费 Special duties
Y*k<NeDyn 市内交通费 Business traveling
17cW 8\
通讯费 Correspondence
.e"Qv*[^ 电话费 Correspondence
r(i)9RI+( 水电取暖费 Water and Steam
}BJ1#< 税费 Taxes and dues
.dCP 8 | 租赁费 Rent
uC(S`Q[Bg 管理费 Maintenance
:*@|"4 车辆维护费 Vehicles maintenance
4QFOO
sNp 油料费 Vehicles maintenance
kkBU<L2 培训费 Education and training
`5-#M/J 接待费 Entertainment
XQOprIJ
U 图书、印刷费 Books and printing
i8Y gG0[) 运费 Transpotation
-mJ&N 保险费 Insurance premium
f^4*. ~cB 支付手续费 Commission
_)E8XyzF 杂费 Sundry charges
? SP7v
Q/ 折旧费 Depreciation expense
~{YgM/c|dt 机物料消耗 Article of consumption
_
-\s[p5 劳动保护费 Labor protection fees
\hW73a! 总监Director
uS#Cb+*F 总会计师 Finance Controller
sGls^J) 高级 Senior 如高级经理为 Senior Manager
e H 营业费用 Operating expenses
rp#*uV9; 代销手续费 Consignment commission charge
+~Lzsh" 运杂费 Transpotation
,?<h] !aQ 保险费 Insurance premium
W lQ=CRY 展览费 Exhibition fees
~c Bc&u:" 广告费 Advertising fees
!7`=r T& 管理费用 Adminisstrative expenses
** r? 职工工资 Staff Salaries
hav?mnVJ 修理费 Repair charge
~|{)h^]@ 低值易耗摊销 Article of consumption
q;../h]Ne 办公费 Office allowance
SE )j}go 差旅费 Travelling expense
'Y{ux> 工会经费 Labour union expenditure
$a* Q).^ 研究与开发费 Research and development expense
`$Fl gp0P 福利费 Employee benefits/welfare
[l%fL9 职工教育经费 Personnel education
@\`G & VB 待业保险费 Unemployment insurance
(vsk^3R[6 劳动保险费 Labour insurance
qm8n7Z/ 医疗保险费 Medical insurance
B"8JFf}"q 会议费 Coferemce
>?W;>EUH 聘请中介机构费 Intermediary organs
d)1sP0Z_@ 咨询费 Consult fees
wu!_B CIy 诉讼费 Legal cost
^xw [d}0 S 业务招待费 Business entertainment
q\t>D
_lU 技术转让费 Technology transfer fees
8^/Ek<Q b| 矿产资源补偿费 Mineral resources compensation fees
O"qa &3t% 排污费 Pollution discharge fees
\1`D
aQp7 房产税 Housing property tax
0rJ\e 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
mz$Wo *F B 土地使用税 Tenure tax
a^\- }4yR 印花税 Stamp tax
~q?"w:@;x 财务费用 Finance charge
7R<u=U 利息支出 Interest exchange
e4YfT r 汇兑损失 Foreign exchange loss
_HHJw""j 各项手续费 Charge for trouble
'"]>`=R 各项专门借款费用 Special-borrowing cost
W[X!P)=w] #D LT -G0 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 }:9| *m<$t
