3B0%:Jj 1、部门的称谓
( 7IF 5g\ m H?hzxa+ 市场部Marketing
z R 4hu o 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）
U{x'@/Ld 客户服务 Customer Service ，例如客服员叫CSR，R for representative
5*CwQJC< 人事部 Human Resource
.cb mC FXL 行政部 Admin.
;(sb^O 财务部 Finance & Accounting
k
xP6#8*: 产品供应 Product Supply，例如产品调度员叫 P S Planner
WM#!X!Vo B}Qo8i7
z 2、人员的称谓
ovl@[>OB 助理 Assistant
sOJ~PRA 秘书 secretary
4eKJ\Q=nX5 前台接待小姐 Receptionist
H\S,^)drJ? 文员 clerk ，如
会计文员为Accounting Clerk
g
( ~& 主任 supervisor
h3:,Gbyap 经理 Manager
ql4T@r3l}3 总经理 GM，General Manager
|oM6(px 入场费admission
H0Tt(:.& 运费freight
u,C-U!A 小费tip
{hl_/
aG 学费tuition
C{Fo^-3 价格，代价charge
=:b/z1-v qUo(h bp 制造费用 Manufacturing overhead
5mV'k"Om#" 材料费 Materials
`8Om*{xg 管理人员工资 Executive Salaries
QhZ%<zN 奖金 Wages
6hZhD1lDG^ 退职金 Retirement allowance
acH.L _B : 补贴 Bonus
<I>q1m?KN 外保劳务费 Outsourcing fee
Pa.!:N- 福利费 Employee benefits/welfare
YP6
+o#== 会议费 Coferemce
P k,^q8; 加班餐费 Special duties
7}*5Mir p 市内交通费 Business traveling
bUBuJ 通讯费 Correspondence
ed{9UJWh 电话费 Correspondence
Pg:Nz@CQ 水电取暖费 Water and Steam
+V) (,f1 税费 Taxes and dues
?]})Xf.A 租赁费 Rent
v|hi;l@7E 管理费 Maintenance
qjWgyhL 车辆维护费 Vehicles maintenance
l`1ZS8 [. 油料费 Vehicles maintenance
Cr&ua|%F 培训费 Education and training
6(z.(eT 接待费 Entertainment
j_{gk"2:d` 图书、印刷费 Books and printing
?gkK* \x2 运费 Transpotation
|X sW)/ 保险费 Insurance premium
&@RU}DnvM& 支付手续费 Commission
Wc)^@f[~< 杂费 Sundry charges
.1}u 0IbJ 折旧费 Depreciation expense
Fr
VD~; 机物料消耗 Article of consumption
YziQU_ 劳动保护费 Labor protection fees
o;O_N^ _W 总监Director
[]Z6<rC| 总会计师 Finance Controller
t;*'p
高级 Senior 如高级经理为 Senior Manager
"ZH1W9A 营业费用 Operating expenses
55AG>j&41 代销手续费 Consignment commission charge
UeVF@rw 运杂费 Transpotation
$F o ,$ 保险费 Insurance premium
Wbc % G8 展览费 Exhibition fees
Cjd +\7#G 广告费 Advertising fees
XnNK )dUT} 管理费用 Adminisstrative expenses
qaUHcdH 职工工资 Staff Salaries
M_PL{ 修理费 Repair charge
a{HvrWs?Q 低值易耗摊销 Article of consumption
A*$vk2VWw 办公费 Office allowance
Ji7A9Hk 差旅费 Travelling expense
>
4^U=T# 工会经费 Labour union expenditure
# ><.z Z 研究与开发费 Research and development expense
~r{Nc j 福利费 Employee benefits/welfare
ljk-xC p/ 职工教育经费 Personnel education
*BF1 Sso 待业保险费 Unemployment insurance
s2tEyR+gW 劳动保险费 Labour insurance
a E#s#Kv 医疗保险费 Medical insurance
R% ddB D\? 会议费 Coferemce
T"2ye9a 聘请中介机构费 Intermediary organs
#3qkG) 咨询费 Consult fees
R; I B o 诉讼费 Legal cost
uW[ <?sFG 业务招待费 Business entertainment
wO OPuCw? 技术转让费 Technology transfer fees
m7eO T 矿产资源补偿费 Mineral resources compensation fees
Q8P;AN_JS 排污费 Pollution discharge fees
! |}>Y 房产税 Housing property tax
u!F3Rh8D 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Obw uyhjQ 土地使用税 Tenure tax
`T mIrc 印花税 Stamp tax
v"s}7trWV 财务费用 Finance charge
pI h@!C 利息支出 Interest exchange
\Q#F&q0 汇兑损失 Foreign exchange loss
$1 w8GI\J 各项手续费 Charge for trouble
|S.-5CAh4 各项专门借款费用 Special-borrowing cost
H6~QSe0l J${wU @_ % 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 f+)F-3
