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v 1、部门的称谓
[>l 2E /y/O&`X( 市场部Marketing
63R?=u@ 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）
T0L h"_X3 客户服务 Customer Service ，例如客服员叫CSR，R for representative
g_8Bhe"ik 人事部 Human Resource
$S{B{FK 行政部 Admin.
K^0cL%dB 财务部 Finance & Accounting
] ;X [x s 产品供应 Product Supply，例如产品调度员叫 P S Planner
f
S-(Kmh e@[9WnxYe 2、人员的称谓
=?fx PT[1K 助理 Assistant
D90m..\w
秘书 secretary
d $~q 前台接待小姐 Receptionist
3 D<s # 文员 clerk ，如
会计文员为Accounting Clerk
F J]BB4
K 主任 supervisor
5P{PBd}glp 经理 Manager
rXR=fj= 2 总经理 GM，General Manager
{=n-S2 % 入场费admission
-olD!zKS 运费freight
@ 64PdM!L 小费tip
V B x,q3. 学费tuition
V 2-fJ! 价格，代价charge
nl v 8HC )+
}\NCFh 制造费用 Manufacturing overhead
8BP.VxX 材料费 Materials
M1(+_W` 管理人员工资 Executive Salaries
x;d*?69f] 奖金 Wages
CjW`c Hd 退职金 Retirement allowance
aH6{_eY 补贴 Bonus
Imi ;EHW 外保劳务费 Outsourcing fee
*fs'%"w- 福利费 Employee benefits/welfare
q1C) *8*g 会议费 Coferemce
J
' 99 加班餐费 Special duties
)*j>g38? 市内交通费 Business traveling
& fH;A X. 通讯费 Correspondence
' fXBWi6 电话费 Correspondence
bvVEV 水电取暖费 Water and Steam
, l}mCY 税费 Taxes and dues
<Z^ P8nu 租赁费 Rent
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b(P 管理费 Maintenance
>^mNIfdE^= 车辆维护费 Vehicles maintenance
xw2dEvjgp% 油料费 Vehicles maintenance
M6yzqAh 培训费 Education and training
%"#%/>U4 接待费 Entertainment
A6D.bJ) 图书、印刷费 Books and printing
(J!FW(Ma|= 运费 Transpotation
VRr_s:CWK 保险费 Insurance premium
cBxBIC 支付手续费 Commission
{J_1.uN= 杂费 Sundry charges
V5 $J 折旧费 Depreciation expense
RY8Ot2DWi 机物料消耗 Article of consumption
6|# + 劳动保护费 Labor protection fees
(N6 3k1M 总监Director
*=
+m;%]_ 总会计师 Finance Controller
]`[r=cG 高级 Senior 如高级经理为 Senior Manager
<zmtVE*>g 营业费用 Operating expenses
i7@qfe$fR 代销手续费 Consignment commission charge
Mlr]-G u5Z 运杂费 Transpotation
r?^[o 保险费 Insurance premium
+n#kpi'T 展览费 Exhibition fees
a;},y|'E 广告费 Advertising fees
cRt[{ HE 管理费用 Adminisstrative expenses
( ?luV#{5 职工工资 Staff Salaries
lHg&
|S&J 修理费 Repair charge
rU^?Z 低值易耗摊销 Article of consumption
EvA{@g4> 办公费 Office allowance
rLt`=bl&&U 差旅费 Travelling expense
P(H,_7 4 工会经费 Labour union expenditure
r3~~4Q4XI> 研究与开发费 Research and development expense
hN(sz 福利费 Employee benefits/welfare
h( lkC[a& 职工教育经费 Personnel education
6Xu^ cbD 待业保险费 Unemployment insurance
[=Qv?am 劳动保险费 Labour insurance
m|tE3 UBNv 医疗保险费 Medical insurance
m53XN 会议费 Coferemce
}B-@lbK6) 聘请中介机构费 Intermediary organs
N #C"@,}Y 咨询费 Consult fees
V1aWVLltj 诉讼费 Legal cost
<p_r{ 业务招待费 Business entertainment
l| / tKW 技术转让费 Technology transfer fees
}zA
kUt 矿产资源补偿费 Mineral resources compensation fees
'g3!SdaLF 排污费 Pollution discharge fees
z: Sr@!DZ 房产税 Housing property tax
Z0fl ]3 p 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
q]1HCWde 土地使用税 Tenure tax
&`` dI,NC 印花税 Stamp tax
+59tX2@Q 财务费用 Finance charge
ym>>5 (bni 利息支出 Interest exchange
.=y-T=} 汇兑损失 Foreign exchange loss
;
E
Nhy 各项手续费 Charge for trouble
k91ctEp9> 各项专门借款费用 Special-borrowing cost
des rK nY [ &IJ y 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 d E0
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