S|d /?}C|e 1、部门的称谓
"eoPG#]& VI3fvGHat{ 市场部Marketing
E.yFCa
L 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）
+;H=_~b 客户服务 Customer Service ，例如客服员叫CSR，R for representative
u A`e 人事部 Human Resource
z:UkMn[ 行政部 Admin.
)~P<ruk>,C 财务部 Finance & Accounting
C&F%
j. < 产品供应 Product Supply，例如产品调度员叫 P S Planner
q2k }bb + /&?ei*z 2、人员的称谓
x ~l"'qsK 助理 Assistant
y 2k's 秘书 secretary
UB ] tKn 前台接待小姐 Receptionist
y;0Zk~R$ 文员 clerk ，如
会计文员为Accounting Clerk
'bv(T2d~~ 主任 supervisor
zCq6k7u 经理 Manager
XffHF^l9F 总经理 GM，General Manager
?@A@;`0Y 入场费admission
vU/ sQt8 运费freight
wV-N\5!r%H 小费tip
2AqcabI9 学费tuition
3 b?-83a 价格，代价charge
m Gz'%?zj AB!({EIi 制造费用 Manufacturing overhead
7F~Jz*,B*W 材料费 Materials
NVVAh5R 管理人员工资 Executive Salaries
WnQ'I=E#~ 奖金 Wages
: Q,O: 退职金 Retirement allowance
@8YuMD; 补贴 Bonus
u`L * 外保劳务费 Outsourcing fee
4P 2p|Gc3 福利费 Employee benefits/welfare
84(jg P
会议费 Coferemce
q9(O=7O]- 加班餐费 Special duties
Pi&\GMzd 市内交通费 Business traveling
Kd#64NSi$A 通讯费 Correspondence
b9f5 电话费 Correspondence
yYC\a7Al4 水电取暖费 Water and Steam
D -e^b'l 税费 Taxes and dues
ZZL%5{ w_
租赁费 Rent
6{Bvl[mhI 管理费 Maintenance
(yu0iXZY 车辆维护费 Vehicles maintenance
c1]\.s 油料费 Vehicles maintenance
>03JQe_#*L 培训费 Education and training
/[3!kW 接待费 Entertainment
a.<!>o<t: 图书、印刷费 Books and printing
-mZ{ .\9 运费 Transpotation
?$7$ # DX 保险费 Insurance premium
WsM/- P1Y 支付手续费 Commission
:Ea ]baM" 杂费 Sundry charges
yEr vgf 折旧费 Depreciation expense
"MT{t>< 机物料消耗 Article of consumption
BW)t2k R& 劳动保护费 Labor protection fees
Yh % 总监Director
7_7^&.Hh 总会计师 Finance Controller
RML'C
:1 高级 Senior 如高级经理为 Senior Manager
ku5g`h o 营业费用 Operating expenses
U&tR1v' 代销手续费 Consignment commission charge
TwE&5F* 运杂费 Transpotation
"jl`FAu)q 保险费 Insurance premium
H ~qY7t 展览费 Exhibition fees
RK]."m0c~# 广告费 Advertising fees
0xutG/-&N 管理费用 Adminisstrative expenses
5a l44[ 职工工资 Staff Salaries
xeHqC9Ou 修理费 Repair charge
7w"YCRKh 低值易耗摊销 Article of consumption
Kib?JRYt 办公费 Office allowance
q->46{s| 差旅费 Travelling expense
pQx i0/d p 工会经费 Labour union expenditure
7W#9ki1 研究与开发费 Research and development expense
j[1^#kE 福利费 Employee benefits/welfare
jr5x!@rb 职工教育经费 Personnel education
=HvLuVc 待业保险费 Unemployment insurance
_bq2h%G=8 劳动保险费 Labour insurance
@*LESN>T@t 医疗保险费 Medical insurance
KWV{wW=- 会议费 Coferemce
q} R" 聘请中介机构费 Intermediary organs
}oTac 咨询费 Consult fees
">RDa<H] 诉讼费 Legal cost
'uOp?g' 7 业务招待费 Business entertainment
80M4~'3 技术转让费 Technology transfer fees
0 g(hY: 矿产资源补偿费 Mineral resources compensation fees
4a~9?}V : 排污费 Pollution discharge fees
V/!8q`lYNJ 房产税 Housing property tax
pKSVT 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Vi>kK|\b 土地使用税 Tenure tax
7,"1%^tU 印花税 Stamp tax
2\!.w^7'^T 财务费用 Finance charge
/SD2e@x{U 利息支出 Interest exchange
Ih95&HsdC 汇兑损失 Foreign exchange loss
[ ! :.9 各项手续费 Charge for trouble
bs mnh_YRj 各项专门借款费用 Special-borrowing cost
0?j +d8* UIv
2wA2 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ',*
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