(2@b ,w^ 1、部门的称谓
4x'^? 0H@ |xz qYu?o 市场部Marketing
whNRU OK: 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）
;J\{r$q 客户服务 Customer Service ，例如客服员叫CSR，R for representative
%9mCgHQ9 人事部 Human Resource
P's <M 行政部 Admin.
}jd[>
zk 财务部 Finance & Accounting
s)=L6t^a6 产品供应 Product Supply，例如产品调度员叫 P S Planner
^J>2 8Q\S 0jv9N6IM 2、人员的称谓
p!'wOThO` 助理 Assistant
HXU"]s2Z 秘书 secretary
cXJgdBwo 前台接待小姐 Receptionist
h Z lajky 文员 clerk ，如
会计文员为Accounting Clerk
zJ9ZqC] 主任 supervisor
!W$3p'8Tu 经理 Manager
~s^&*KaA 总经理 GM，General Manager
M
_U $I7 入场费admission
CjQ_oNI 运费freight
(I.uQP~H 小费tip
pq5 )Ug 学费tuition
Op3 IL/ 价格，代价charge
n 2#uH b&~uK"O'7d 制造费用 Manufacturing overhead
jo< sN 材料费 Materials
y8+?:=N. 管理人员工资 Executive Salaries
ZJ=C[s!wu 奖金 Wages
RAE|eTnna 退职金 Retirement allowance
#<'/s qL 补贴 Bonus
2L<TqC{,- 外保劳务费 Outsourcing fee
BpP\C!:^ 福利费 Employee benefits/welfare
<Mc:Cg8> 会议费 Coferemce
(f#W:]o/ 加班餐费 Special duties
mA^>Y_:
市内交通费 Business traveling
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(>i7 C 通讯费 Correspondence
>4Ec
V1y 电话费 Correspondence
nBiSc* 水电取暖费 Water and Steam
M~662]Ekk 税费 Taxes and dues
z5'VsK: 租赁费 Rent
h]EXD 管理费 Maintenance
Zl, K# 车辆维护费 Vehicles maintenance
Xkv>@7ec
油料费 Vehicles maintenance
==FzkRA) 培训费 Education and training
BC$In! 接待费 Entertainment
VDnAQ[T@d 图书、印刷费 Books and printing
KktTR`W 运费 Transpotation
WZ&#O#(eO` 保险费 Insurance premium
iBUf1v 支付手续费 Commission
mOX I"q]p 杂费 Sundry charges
e9
B, 折旧费 Depreciation expense
-nk
% He 机物料消耗 Article of consumption
/asyj="N7 劳动保护费 Labor protection fees
3F.O0Vz 总监Director
>a4Bfnf"eI 总会计师 Finance Controller
!-MG"\# Wq 高级 Senior 如高级经理为 Senior Manager
df J7Dhn 营业费用 Operating expenses
W'
2)$e 代销手续费 Consignment commission charge
)d.7xY7! 运杂费 Transpotation
*<0g/AL 保险费 Insurance premium
Gc 8 展览费 Exhibition fees
" c 广告费 Advertising fees
e1/|PgT(KM 管理费用 Adminisstrative expenses
d?{2A84S 职工工资 Staff Salaries
U73`HDJ 修理费 Repair charge
57M oO 低值易耗摊销 Article of consumption
W@S9}+wl* 办公费 Office allowance
1b!l+ 8! 差旅费 Travelling expense
WI~%n
工会经费 Labour union expenditure
ud#8`/!mq 研究与开发费 Research and development expense
r=[}
7N 福利费 Employee benefits/welfare
T ]zjJwa 职工教育经费 Personnel education
cXCczqabv 待业保险费 Unemployment insurance
Z\7bp&& 劳动保险费 Labour insurance
9(P Fd% 医疗保险费 Medical insurance
%4
-pw|': 会议费 Coferemce
U92hv~\ 聘请中介机构费 Intermediary organs
6?iP z?5 咨询费 Consult fees
O71rLk; 诉讼费 Legal cost
z"vgwOP su 业务招待费 Business entertainment
= N0cz% 技术转让费 Technology transfer fees
U D(#u 3z 矿产资源补偿费 Mineral resources compensation fees
2bC %P})m 排污费 Pollution discharge fees
"nefRz%j+ 房产税 Housing property tax
#FQV
hgc 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
]s S oIT 土地使用税 Tenure tax
1 `AE] 印花税 Stamp tax
h
,n!x:zy@ 财务费用 Finance charge
1
M{#"t{6 利息支出 Interest exchange
N|)V/no 6 汇兑损失 Foreign exchange loss
_
o(h]G1]. 各项手续费 Charge for trouble
0q;] ;m 各项专门借款费用 Special-borrowing cost
N~kYT\$b# lpM{@ JC 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 `->k7a0<b1
