i3
)xX@3 1、部门的称谓
r5/R5Ga^ XvS IWs 市场部Marketing
S C
_|A9 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）
"L2 m-e6 客户服务 Customer Service ，例如客服员叫CSR，R for representative
*N /hc 人事部 Human Resource
9F + P@Kp 行政部 Admin.
}1%r%TikY 财务部 Finance & Accounting
Nl8 gK{ 产品供应 Product Supply，例如产品调度员叫 P S Planner
H "+c)FGi )8{6+{5lu 2、人员的称谓
%>XN%t'6aT 助理 Assistant
<kD#SV %" 秘书 secretary
p`+VrcCBOd 前台接待小姐 Receptionist
Dr"/ 3xm 文员 clerk ，如
会计文员为Accounting Clerk
hPufzhT 主任 supervisor
N)43};e 经理 Manager
wy4q[$.4v 总经理 GM，General Manager
s=E iH 入场费admission
3^G96]E 运费freight
En9R>A; ` 小费tip
iY.eJlfH 学费tuition
|tG+iF@4 价格，代价charge
v29G:YQe pX<a2F P 制造费用 Manufacturing overhead
BGjb`U#%3 材料费 Materials
FUaNiAr[ 管理人员工资 Executive Salaries
IF?xnu 奖金 Wages
BQjam+u6 退职金 Retirement allowance
(Imp
$ 补贴 Bonus
jFj~]]j 外保劳务费 Outsourcing fee
~|)
9RUXr> 福利费 Employee benefits/welfare
XS 0V:<+, 会议费 Coferemce
}#aKFcvg 加班餐费 Special duties
}#b
%"I0 市内交通费 Business traveling
} 21j 通讯费 Correspondence
\mXqak,y 电话费 Correspondence
p~bkf> 水电取暖费 Water and Steam
i;lE5 税费 Taxes and dues
gGKKs&n7 租赁费 Rent
A'DVJ9%xB 管理费 Maintenance
6D9o08 车辆维护费 Vehicles maintenance
Tj,2r]g`< 油料费 Vehicles maintenance
YIDg'a+z 培训费 Education and training
&LU'.jY 接待费 Entertainment
`Ei"_ W 图书、印刷费 Books and printing
z`'P>.x
运费 Transpotation
yzc pG6 , 保险费 Insurance premium
`)tK^ [,<W 支付手续费 Commission
VC=6uB 杂费 Sundry charges
hh&Js'd 折旧费 Depreciation expense
#S i|! 机物料消耗 Article of consumption
M1uP\Sa 劳动保护费 Labor protection fees
# ,P(isEZ" 总监Director
9N}W( > 总会计师 Finance Controller
W#45a.v
高级 Senior 如高级经理为 Senior Manager
3zb) "\(R 营业费用 Operating expenses
`D)S-7BR 代销手续费 Consignment commission charge
A[ 1)!e 运杂费 Transpotation
+{xG<Wkltz 保险费 Insurance premium
h>tsis'N9 展览费 Exhibition fees
q)Je.6$#X 广告费 Advertising fees
x<Se>+
管理费用 Adminisstrative expenses
.cw=*<zeg 职工工资 Staff Salaries
B&nw#saz. 修理费 Repair charge
/'Bdq?!B& 低值易耗摊销 Article of consumption
gDh l- 办公费 Office allowance
Th+|* =Il 差旅费 Travelling expense
6bJ"$ o 工会经费 Labour union expenditure
w)<4>(D 研究与开发费 Research and development expense
0|Q.U
福利费 Employee benefits/welfare
2B'^`>+8S 职工教育经费 Personnel education
nCB[4 待业保险费 Unemployment insurance
!47A$sQ
劳动保险费 Labour insurance
u-M] A z- 医疗保险费 Medical insurance
dM gbW<uAu 会议费 Coferemce
.
X
0t" 聘请中介机构费 Intermediary organs
< tQXK; 咨询费 Consult fees
Wy," cT 诉讼费 Legal cost
dp< au A 业务招待费 Business entertainment
&U0WkW 技术转让费 Technology transfer fees
s'AQUUrb < 矿产资源补偿费 Mineral resources compensation fees
s KCGuw(mh 排污费 Pollution discharge fees
GFY-IC+fc 房产税 Housing property tax
<
[ w++F~ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
)x9]xqoR 土地使用税 Tenure tax
;;6\q!7` 印花税 Stamp tax
r UvwpP"k 财务费用 Finance charge
|3|wdzV 利息支出 Interest exchange
(>r|j4$ 汇兑损失 Foreign exchange loss
S
`wE$s o> 各项手续费 Charge for trouble
}9 FD/ 各项专门借款费用 Special-borrowing cost
m^c%]5$ iGyVG41U 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 j>V"hf
