|fHV2Y `:g 1、部门的称谓
lk( }- zaK#Z?V} 市场部Marketing
aL& n[
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）
;t|Ii8Ne 客户服务 Customer Service ，例如客服员叫CSR，R for representative
eb =D/ 人事部 Human Resource
t$De/Uq 行政部 Admin.
+Nt2
+Y:O 财务部 Finance & Accounting
m+Rv+_R 产品供应 Product Supply，例如产品调度员叫 P S Planner
f >N!wgo [ 3 yB!M 2、人员的称谓
8]U{;|'; 助理 Assistant
"t~ 秘书 secretary
<kx&w(= 前台接待小姐 Receptionist
;
ShJ
i 文员 clerk ，如
会计文员为Accounting Clerk
E<Q
f!2s$ 主任 supervisor
HlH64w2^R 经理 Manager
L:i-BI`J 总经理 GM，General Manager
[m|YWT= 入场费admission
Ro9tZ'N!S
运费freight
|v({-*7 小费tip
,.}]ut/Tm 学费tuition
R~S;sJ& c 价格，代价charge
w .?:S D N19({0+i2 制造费用 Manufacturing overhead
#g]vc_V 材料费 Materials
;N 0~;I 管理人员工资 Executive Salaries
ybY]e; v*O 奖金 Wages
*tK\R&4,4s 退职金 Retirement allowance
Bi
@2 补贴 Bonus
]3X@
_NYj 外保劳务费 Outsourcing fee
2fWTY0 福利费 Employee benefits/welfare
!Rhl f.x 会议费 Coferemce
XBp? w 加班餐费 Special duties
3ZXQoC ' 市内交通费 Business traveling
-i%e
!DgH 通讯费 Correspondence
}<9cL' 电话费 Correspondence
N _8 6t 水电取暖费 Water and Steam
p
_${Nj 税费 Taxes and dues
IX>d`O61*g 租赁费 Rent
Ht&:-F+dm 管理费 Maintenance
K|:@Z 车辆维护费 Vehicles maintenance
V 7Ek-2M 油料费 Vehicles maintenance
G JoS #s 培训费 Education and training
1$p2}Bf {n 接待费 Entertainment
4\4FolsK 图书、印刷费 Books and printing
C d>WUw 运费 Transpotation
-)RH5WG S 保险费 Insurance premium
wfq7ob4^
支付手续费 Commission
\
cUC9/
b 杂费 Sundry charges
R]RZq+2 ^ 折旧费 Depreciation expense
9Ru8~ R/\ 机物料消耗 Article of consumption
N<IT w/ @^ 劳动保护费 Labor protection fees
fv dU`*|n) 总监Director
-bS SP!f 总会计师 Finance Controller
f
(F)1 高级 Senior 如高级经理为 Senior Manager
e-"nB]n^/ 营业费用 Operating expenses
+h r@#n4A 代销手续费 Consignment commission charge
br":y>=, 运杂费 Transpotation
v3 3dx Z' 保险费 Insurance premium
4<lRPsvg c 展览费 Exhibition fees
& I (#Wy3 广告费 Advertising fees
6 1F(<! 管理费用 Adminisstrative expenses
!3*(N8_|# 职工工资 Staff Salaries
4DL) rkO 修理费 Repair charge
2gCX}4^3b 低值易耗摊销 Article of consumption
iC9 8_o_9 办公费 Office allowance
<7j8 7 差旅费 Travelling expense
!>zo _fP 工会经费 Labour union expenditure
! 3 f?:M 研究与开发费 Research and development expense
k6sI
L3QJ0 福利费 Employee benefits/welfare
~e+\k>^eN 职工教育经费 Personnel education
]Z yur` 待业保险费 Unemployment insurance
\\u<S=G 劳动保险费 Labour insurance
ZI 3Nq 医疗保险费 Medical insurance
4
:d H] 会议费 Coferemce
zhpt
%7So 聘请中介机构费 Intermediary organs
o! {w"K 咨询费 Consult fees
/#VhkC _ 诉讼费 Legal cost
}l],.J\BGX 业务招待费 Business entertainment
H\:lxR^ 技术转让费 Technology transfer fees
Pyb Z)5u 矿产资源补偿费 Mineral resources compensation fees
DW_1,:,?7l 排污费 Pollution discharge fees
s0k`p<q 房产税 Housing property tax
@M5#S7q"; 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
@EnuJe 土地使用税 Tenure tax
OVhE??# 印花税 Stamp tax
&'
Ne! o8 财务费用 Finance charge
"F.;Dv9V[0 利息支出 Interest exchange
vfE6Ggz
汇兑损失 Foreign exchange loss
( +FfB"3] 各项手续费 Charge for trouble
3~ S8!nx 各项专门借款费用 Special-borrowing cost
m6[0Kws& }5}.lJ : 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 8\5 T3AF
