k6mC _ 1、部门的称谓
yB~` A >~M & hri4p/ 市场部Marketing
=i:6&Y~VGq 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）
7B|
#*IZe 客户服务 Customer Service ，例如客服员叫CSR，R for representative
="=Aac#n` 人事部 Human Resource
zJ7=r#b 行政部 Admin.
ZlxJY%o eu 财务部 Finance & Accounting
s)<^Y ASg 产品供应 Product Supply，例如产品调度员叫 P S Planner
Am&PH(}L 5o P 3 1 2、人员的称谓
<!qv$3/7 助理 Assistant
13v# 秘书 secretary
Fs|aH-9\ 前台接待小姐 Receptionist
Dd:;8Xo 文员 clerk ，如
会计文员为Accounting Clerk
]BiLLDz( 主任 supervisor
Zz@0Oj!` 经理 Manager
*4<Kz{NF 总经理 GM，General Manager
:6}y gL*i 入场费admission
p[Yja y+ 运费freight
_T)G?iv:& 小费tip
RHOEyXhOA 学费tuition
7[}K 2.W. 价格，代价charge
/
18VQ vn0}l6n3s 制造费用 Manufacturing overhead
43p 0k&;-7 材料费 Materials
t:?8I 9d 管理人员工资 Executive Salaries
UNB'Xjp}@ 奖金 Wages
M] JD( 退职金 Retirement allowance
=5QP'Q t{O 补贴 Bonus
vUa&9Y 外保劳务费 Outsourcing fee
/v^1/i 福利费 Employee benefits/welfare
G6?+Qz r 会议费 Coferemce
? h*Ngbj> 加班餐费 Special duties
I8RPW:B; B 市内交通费 Business traveling
5 u=(zg 通讯费 Correspondence
V7\@g 电话费 Correspondence
?z]h Ysy 水电取暖费 Water and Steam
k Up[b~ 税费 Taxes and dues
OE4hG xG 租赁费 Rent
`J(im 管理费 Maintenance
S3oSc<&2 车辆维护费 Vehicles maintenance
wx,yx3c ( 油料费 Vehicles maintenance
qek[p_7 培训费 Education and training
HpD<NVu 接待费 Entertainment
NW t `X! 图书、印刷费 Books and printing
nn0`A3 运费 Transpotation
M-Tjp'=* 保险费 Insurance premium
Qq. ht 支付手续费 Commission
O
DLRzk( 杂费 Sundry charges
3
~mi 折旧费 Depreciation expense
fA k]]PU 机物料消耗 Article of consumption
*b@YoQe3! 劳动保护费 Labor protection fees
S1B^FLe7X 总监Director
[1\k'5rp 总会计师 Finance Controller
0L5 n
<< 7 高级 Senior 如高级经理为 Senior Manager
rh6gB]X]3: 营业费用 Operating expenses
>5aZ?#TS1 代销手续费 Consignment commission charge
{ vf"`#Q9 运杂费 Transpotation
>)&]Ss5J 保险费 Insurance premium
*h `P+_Q7 展览费 Exhibition fees
yi*2^??`
1 广告费 Advertising fees
~_ 8X%ut y 管理费用 Adminisstrative expenses
0E5"}8 职工工资 Staff Salaries
=@%Ukrd@ 修理费 Repair charge
7t@r}rC,K 低值易耗摊销 Article of consumption
gC+PpY#2h 办公费 Office allowance
% rmn+L),; 差旅费 Travelling expense
Br
,^4w[Hq 工会经费 Labour union expenditure
007(k"=oV 研究与开发费 Research and development expense
mYy {G s7 福利费 Employee benefits/welfare
8-2e4^
g( 职工教育经费 Personnel education
w' / Mn+ 待业保险费 Unemployment insurance
_shoh
劳动保险费 Labour insurance
)5479Eb_ 医疗保险费 Medical insurance
srh>"
2." 会议费 Coferemce
>+ P5Zm(_ 聘请中介机构费 Intermediary organs
/ X
#4
咨询费 Consult fees
f[AN=M"B"s 诉讼费 Legal cost
*K<|E15 , 业务招待费 Business entertainment
0Q]ZS 技术转让费 Technology transfer fees
J*n Q(*e 矿产资源补偿费 Mineral resources compensation fees
$hn=MOMc 排污费 Pollution discharge fees
gtV^6 (Y 房产税 Housing property tax
&RzkM4" 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
3( $ cBC 土地使用税 Tenure tax
O)$rC 印花税 Stamp tax
=41g9UQ 财务费用 Finance charge
/oWn0 利息支出 Interest exchange
k`5jy~; 汇兑损失 Foreign exchange loss
5-3.7 CO$ 各项手续费 Charge for trouble
bI_6';hq
! 各项专门借款费用 Special-borrowing cost
r}-si^fo; biBo?k;4 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 8,0WHivg
