# WmAkzvq 1、部门的称谓
$Aoqtz d\ `g:^KCGMM 市场部Marketing
48NXj\L[y 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）
/Rcd}rO 客户服务 Customer Service ，例如客服员叫CSR，R for representative
3V!&y/c< 人事部 Human Resource
$=QO_t)? 行政部 Admin.
&Or= _5Y` 财务部 Finance & Accounting
6rC P]
YnF 产品供应 Product Supply，例如产品调度员叫 P S Planner
{-]HYk d"`>&8* 2、人员的称谓
j I@$h_n 助理 Assistant
{gHscj;SM 秘书 secretary
r
Q@o 前台接待小姐 Receptionist
6f9<&dCK 文员 clerk ，如
会计文员为Accounting Clerk
4bjp*1 *] 主任 supervisor
\ #c+vfq 经理 Manager
8GR r f2 总经理 GM，General Manager
UNLNY,P/!) 入场费admission
$P9$ ,w4 运费freight
_<}5[(qu 小费tip
T@.m
^|~ 学费tuition
={vtfgxl 价格，代价charge
R6o<p<fTh &fhurzzAm 制造费用 Manufacturing overhead
Bo(l !G 材料费 Materials
I{ZPv"9j^ 管理人员工资 Executive Salaries
)7mJ+d[ 奖金 Wages
l'8 TA~ 退职金 Retirement allowance
!PTbR4s 补贴 Bonus
L"<Eov6 外保劳务费 Outsourcing fee
;pK"N:| 福利费 Employee benefits/welfare
-t#a*?"$w 会议费 Coferemce
4J| t} 加班餐费 Special duties
\I{A33i2w 市内交通费 Business traveling
6Tmb@<I_ 通讯费 Correspondence
3 t6' 5{ 电话费 Correspondence
=C2C~Xd 水电取暖费 Water and Steam
g' U^fN 税费 Taxes and dues
Rk0 rHC6[ 租赁费 Rent
\ -id[zKb 管理费 Maintenance
3;gtuqwD$ 车辆维护费 Vehicles maintenance
0|vWwZq
油料费 Vehicles maintenance
J%B?YO, 培训费 Education and training
#e|kA&+8M 接待费 Entertainment
o*BI^4 图书、印刷费 Books and printing
y9 ' 3vZ 运费 Transpotation
2
~'quA 保险费 Insurance premium
Nn\\}R 支付手续费 Commission
xF31%b`z: 杂费 Sundry charges
Ci:Q
Isu* 折旧费 Depreciation expense
oob0^}^ 机物料消耗 Article of consumption
/Loe y
劳动保护费 Labor protection fees
}=4".V`-o 总监Director
p5BcDYOw` 总会计师 Finance Controller
_(
Cp 高级 Senior 如高级经理为 Senior Manager
tC~it
U=V 营业费用 Operating expenses
:|Ty 0>k 代销手续费 Consignment commission charge
P6'I:/V 运杂费 Transpotation
oABPGyv 保险费 Insurance premium
# =3]bg 展览费 Exhibition fees
&N nMz9 广告费 Advertising fees
AtYYu 管理费用 Adminisstrative expenses
rnaDo\5 职工工资 Staff Salaries
O, 6!`\N D 修理费 Repair charge
Im#$iPIvT 低值易耗摊销 Article of consumption
"VCr^' 办公费 Office allowance
|g+5rVbd 差旅费 Travelling expense
EHj
he
z 工会经费 Labour union expenditure
w;_=$L'H&G 研究与开发费 Research and development expense
e:R[ 福利费 Employee benefits/welfare
__npX_4%S 职工教育经费 Personnel education
[ Ru Y' 待业保险费 Unemployment insurance
=
,]M$M 劳动保险费 Labour insurance
@SXgaWr 医疗保险费 Medical insurance
r" {1 H 会议费 Coferemce
$sJfxh
r 聘请中介机构费 Intermediary organs
n\Nl2u& m 咨询费 Consult fees
Xs_y!l 诉讼费 Legal cost
{}e IpK,+ 业务招待费 Business entertainment
W]
8t p@ 技术转让费 Technology transfer fees
4r@dV%:%< 矿产资源补偿费 Mineral resources compensation fees
M oKGnb 排污费 Pollution discharge fees
` ,B&oV> 房产税 Housing property tax
Cm4$&? 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
?K<m.+4b*y 土地使用税 Tenure tax
*{5L*\AZ 印花税 Stamp tax
GN36 :>VWb 财务费用 Finance charge
=y3gnb6 利息支出 Interest exchange
a '/yN{?p 汇兑损失 Foreign exchange loss
@IaK: 各项手续费 Charge for trouble
3I)!.N[m 各项专门借款费用 Special-borrowing cost
P7IxN)b7 vXUrS+~x 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 SE0"25\_G
