:#^qn|{e 1、部门的称谓
1?FG3X 5 + ?o!"SJ 市场部Marketing
{jB > ]
7 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）
xBTx`+%WS 客户服务 Customer Service ，例如客服员叫CSR，R for representative
/ h+ W L 人事部 Human Resource
| du%c`wl 行政部 Admin.
(is' ,4^b 财务部 Finance & Accounting
WT<}3(S'? 产品供应 Product Supply，例如产品调度员叫 P S Planner
BKg8p]`+ fOH
bgnL> 2、人员的称谓
?IHt T3'Rt 助理 Assistant
WK`o3ayH- 秘书 secretary
bt) C+|i 前台接待小姐 Receptionist
AF{uF na 文员 clerk ，如
会计文员为Accounting Clerk
)4=86>XJT 主任 supervisor
$lf/M g_H 经理 Manager
rz%~=Ca2j 总经理 GM，General Manager
vu*e*b$} 入场费admission
& <98n T 运费freight
/ GO - 小费tip
xX%ppD 7 学费tuition
>
S7t 价格，代价charge
lfHN_fE>Mq Yvo*^jv 制造费用 Manufacturing overhead
A,<5W } 材料费 Materials
r{R<J?Y 管理人员工资 Executive Salaries
w BXa
;. 奖金 Wages
, X EIg 退职金 Retirement allowance
IAH"vHM 补贴 Bonus
$C7a #?YF, 外保劳务费 Outsourcing fee
wkx9@?2* 福利费 Employee benefits/welfare
V
,p~,rC 会议费 Coferemce
_HH vL= 加班餐费 Special duties
U*= E(l 市内交通费 Business traveling
\
T# |<= 通讯费 Correspondence
mBErU6?X,A 电话费 Correspondence
aK riO 水电取暖费 Water and Steam
uAA2G\3 税费 Taxes and dues
#("M4}~ 租赁费 Rent
r&4Xf# QD6 管理费 Maintenance
=Q(J! f 车辆维护费 Vehicles maintenance
0G
s\x 油料费 Vehicles maintenance
2@ ZVEN 培训费 Education and training
&6vaLx 接待费 Entertainment
z;1dMQ, # 图书、印刷费 Books and printing
p [C
9g 运费 Transpotation
D5c
8sB 保险费 Insurance premium
?4R%z([X7 支付手续费 Commission
/(JG\Ut 杂费 Sundry charges
q*
R}yt5 折旧费 Depreciation expense
ev;&n@k_I 机物料消耗 Article of consumption
F9j@KC(yg 劳动保护费 Labor protection fees
?A|JKOst] 总监Director
1@L18%h 总会计师 Finance Controller
)%@7tx 高级 Senior 如高级经理为 Senior Manager
Ih:Q}V#6 营业费用 Operating expenses
t <` As6} 代销手续费 Consignment commission charge
"KP]3EyPc 运杂费 Transpotation
2V)+ ba|+ 保险费 Insurance premium
}"T Q\v$ 展览费 Exhibition fees
i"a3POV> 广告费 Advertising fees
EU[eG^/0@ 管理费用 Adminisstrative expenses
/*y5W-'d^ 职工工资 Staff Salaries
3UUdJh<~ 修理费 Repair charge
5K1cPU~o_b 低值易耗摊销 Article of consumption
[=(8yUV' G 办公费 Office allowance
P$U" y/ 差旅费 Travelling expense
J~5V 7B 工会经费 Labour union expenditure
=\.*CY|;N 研究与开发费 Research and development expense
0beP7} $ 福利费 Employee benefits/welfare
$$m0mK 职工教育经费 Personnel education
I%J>~=]n_ 待业保险费 Unemployment insurance
N 5*Q nb8 劳动保险费 Labour insurance
d MR?pbD 医疗保险费 Medical insurance
!4a fU: 会议费 Coferemce
PN 93.G(W 聘请中介机构费 Intermediary organs
o9e8Oj& 咨询费 Consult fees
u$R5Q{H_ 诉讼费 Legal cost
! eZls 业务招待费 Business entertainment
*Mhirz% iD 技术转让费 Technology transfer fees
Csuasi3]1d 矿产资源补偿费 Mineral resources compensation fees
)=Z;H"_ 排污费 Pollution discharge fees
Vq+7 /+2" 房产税 Housing property tax
F~6]II 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
7_2D 4CI 土地使用税 Tenure tax
$ "vz>SuB 印花税 Stamp tax
ikc1 ,o 财务费用 Finance charge
T ]w I) 利息支出 Interest exchange
,7j8+p|}, 汇兑损失 Foreign exchange loss
<ZSXOh,' 各项手续费 Charge for trouble
lq:q0>vyI 各项专门借款费用 Special-borrowing cost
'UsR/h5T 1 .+O2qB 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Cy?]o?_?
