`\ O[9.B 1、部门的称谓
;~/ (Rs <'1+> 市场部Marketing
m,)Re8W- 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）
B.{0,b W?
客户服务 Customer Service ，例如客服员叫CSR，R for representative
)"j_ NlO 人事部 Human Resource
1a#wUd3
行政部 Admin.
HykJ}ezX4 财务部 Finance & Accounting
n g<|lsZd 产品供应 Product Supply，例如产品调度员叫 P S Planner
+J.^JXyp0 <lv:mqV 2、人员的称谓
)+\e+Ad}H 助理 Assistant
rQ~%SUM7 秘书 secretary
.Jou09+ 前台接待小姐 Receptionist
b/
~&M+) 文员 clerk ，如
会计文员为Accounting Clerk
bumS>: 主任 supervisor
KDHR} ` 经理 Manager
d{9jd{
_#G 总经理 GM，General Manager
& =_YL 入场费admission
%;n
y 运费freight
E/5w
H/ 小费tip
!cWKY \lpv 学费tuition
RZDZ3W(;h 价格，代价charge
3 Mk F |@V<} 2zCZ 制造费用 Manufacturing overhead
sQTW?KA-Te 材料费 Materials
?t?
!)# X 管理人员工资 Executive Salaries
nA%
- < 奖金 Wages
Yckl,g_ 退职金 Retirement allowance
! =|{
补贴 Bonus
O P``g/x) 外保劳务费 Outsourcing fee
Lo9+#ITyx 福利费 Employee benefits/welfare
#[Ns\%Ri0 会议费 Coferemce
u~a<Psp&| 加班餐费 Special duties
*-` /A 市内交通费 Business traveling
K <\TF+ 通讯费 Correspondence
~e'FPVDn 电话费 Correspondence
INcJ Xlv 水电取暖费 Water and Steam
;QW)tv.y 税费 Taxes and dues
y{"8VT) 租赁费 Rent
F<G.!Y8!& 管理费 Maintenance
#J1a `}x 车辆维护费 Vehicles maintenance
`[Z?&'CRQ 油料费 Vehicles maintenance
o2F6K*u} 培训费 Education and training
cBc6*%ZD 接待费 Entertainment
'B6D&xn'%& 图书、印刷费 Books and printing
wK|&[m s 运费 Transpotation
5RZAs63t 保险费 Insurance premium
[R& P.E7w' 支付手续费 Commission
+| Cvv]Tx1 杂费 Sundry charges
QeU>%qK T 折旧费 Depreciation expense
kw?RUt0-V 机物料消耗 Article of consumption
7F.>M 劳动保护费 Labor protection fees
[ ,G]#<G?q 总监Director
nD E 5A 总会计师 Finance Controller
oX!s u 高级 Senior 如高级经理为 Senior Manager
Q:@Y/4= 营业费用 Operating expenses
>;0z-;k6 代销手续费 Consignment commission charge
N[r@Y{ 运杂费 Transpotation
WYI? M 保险费 Insurance premium
Mt-y{* 6!k 展览费 Exhibition fees
:t9(T ?2 广告费 Advertising fees
21w<8:Vg 管理费用 Adminisstrative expenses
,!bOzth2>K 职工工资 Staff Salaries
Z1OX9]##r 修理费 Repair charge
Fda <cS] 低值易耗摊销 Article of consumption
RI-whA8+ 办公费 Office allowance
g/JAr< 差旅费 Travelling expense
$]Y' [pE@ 工会经费 Labour union expenditure
9;JU c0% 研究与开发费 Research and development expense
sOVaQ&+y 福利费 Employee benefits/welfare
ib uA~\ 5 职工教育经费 Personnel education
A5
8i}G9 待业保险费 Unemployment insurance
lz l4pnj 劳动保险费 Labour insurance
d p_J*8 医疗保险费 Medical insurance
5M*q{k
X) 会议费 Coferemce
]Jv Z:'g} 聘请中介机构费 Intermediary organs
k Zf
7 咨询费 Consult fees
$F\&?B1. 诉讼费 Legal cost
Tcr&{S &o 业务招待费 Business entertainment
e#& [4 tQF 技术转让费 Technology transfer fees
qfN<w&P 矿产资源补偿费 Mineral resources compensation fees
9$S2:2(G 排污费 Pollution discharge fees
~5]AXi'e~ 房产税 Housing property tax
@WFjM 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
NL2n\%n 土地使用税 Tenure tax
1gH5#_ ? 印花税 Stamp tax
/rJvw 财务费用 Finance charge
}{E//o:Ta 利息支出 Interest exchange
9-p d {Z~l 汇兑损失 Foreign exchange loss
s7T=/SC54 各项手续费 Charge for trouble
3/]J
i^+ 各项专门借款费用 Special-borrowing cost
KasOh"W.P {`l]RIig 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 h'T\gF E%
