$5%tGF h 1、部门的称谓
LEHlfB#z`@ |;9OvR> A 市场部Marketing
$N:m
9R 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
.Uha %~% 客户服务 Customer Service ，例如客服员叫CSR，R for representative
&{ntx~ Eq 人事部 Human Resource
yd# 4b`8U` 行政部 Admin.
nb(#;3DQ 财务部 Finance & Accounting
zSDiJ$Xk 产品供应 Product Supply，例如产品调度员叫 P S Planner
TS-m^Y'R &'T7 ~M: 2、人员的称谓
j%~UU0(J 助理 Assistant
/DZKz"N 秘书 secretary
@*A(#
U8p3 前台接待小姐 Receptionist
E2!;W8
M 文员 clerk ，如
会计文员为Accounting Clerk
:m@(S6T m 主任 supervisor
D#^v=U 经理 Manager
} [D[ZLv 总经理 GM，General Manager
C0KP,JS& 入场费admission
z$%ntN#eNA 运费freight
VUagZ 7
p 小费tip
B@.U \
. 学费tuition
#H M0s~^w& 价格，代价charge
k.
px
j"}alS`- 制造费用 Manufacturing overhead
wy vs#
T 材料费 Materials
/ !jn$4fd: 管理人员工资 Executive Salaries
r|?2 @VE 奖金 Wages
X(g<rz1J] 退职金 Retirement allowance
R"=G?d) 补贴 Bonus
dwB-WF%k 外保劳务费 Outsourcing fee
PNg, bcl 福利费 Employee benefits/welfare
L{<E'#@F 会议费 Coferemce
Ms^,]Q1{ 加班餐费 Special duties
Q9FY.KUM 市内交通费 Business traveling
Z7
8&Ib R 通讯费 Correspondence
/$+ifiFT 电话费 Correspondence
vseu
k@> 水电取暖费 Water and Steam
cz&F OP+! 税费 Taxes and dues
zx0{cNPK 5 租赁费 Rent
0Oe@0L%^3" 管理费 Maintenance
*8X: fq 车辆维护费 Vehicles maintenance
Fk Kx~I: 油料费 Vehicles maintenance
o )Ob }j 培训费 Education and training
IjJ3C
J< 接待费 Entertainment
'rq
[P ", 图书、印刷费 Books and printing
J&
{E 运费 Transpotation
HQv#\Xi1 保险费 Insurance premium
z`f1|Ok 支付手续费 Commission
mEhVc! 杂费 Sundry charges
%UgyGQeo 折旧费 Depreciation expense
CW, Kw 机物料消耗 Article of consumption
M)Ogb '@# 劳动保护费 Labor protection fees
-zG/@.
总监Director
PlTY^N6 Hn 总会计师 Finance Controller
]e)<CE2
高级 Senior 如高级经理为 Senior Manager
.i@e6JE~; 营业费用 Operating expenses
M^k~w{ 代销手续费 Consignment commission charge
Be0P[v 运杂费 Transpotation
Jr\4x7a;`~ 保险费 Insurance premium
A5Y z| 展览费 Exhibition fees
LGRX@nF# 广告费 Advertising fees
bBC3% H^
管理费用 Adminisstrative expenses
8[2^`g 职工工资 Staff Salaries
/,GDG=ra 修理费 Repair charge
+<8r?d2 低值易耗摊销 Article of consumption
o D:?fs] 办公费 Office allowance
%3'80u6BCJ 差旅费 Travelling expense
>`8i=ZpCOS 工会经费 Labour union expenditure
=#n|t[h- 研究与开发费 Research and development expense
F7cv`i?2." 福利费 Employee benefits/welfare
g2w0#- 职工教育经费 Personnel education
a& wl - 待业保险费 Unemployment insurance
v7xc01x 劳动保险费 Labour insurance
umSbxEZU@ 医疗保险费 Medical insurance
Rf2;O< 会议费 Coferemce
vYrqZie< 聘请中介机构费 Intermediary organs
`?91Cw =` 咨询费 Consult fees
] 6M- s 诉讼费 Legal cost
iHWl%]7sN 业务招待费 Business entertainment
n\wO [l) 技术转让费 Technology transfer fees
NR^z!+oSR 矿产资源补偿费 Mineral resources compensation fees
nOp\43no 排污费 Pollution discharge fees
6 \/C]![% 房产税 Housing property tax
iI&J_Y{1a_ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
`NyvJt^< 土地使用税 Tenure tax
U]d{hY." 印花税 Stamp tax
O .m; a_ 财务费用 Finance charge
|4ONGU*`E 利息支出 Interest exchange
gKn"e|A
汇兑损失 Foreign exchange loss
C!%BW%"R 各项手续费 Charge for trouble
DY0G ;L 3 各项专门借款费用 Special-borrowing cost
7p@qzE *siS4 RX2 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 r;I 3N+
