9`//^8G := 1、部门的称谓
C[!MS5 W1B)]IHc 市场部Marketing
ORXm&z) 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）
i g LMv+{ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
^ci3F< ?Q= 人事部 Human Resource
7!y5
SX8C 行政部 Admin.
jOpcV |2 财务部 Finance & Accounting
qn1255fB 产品供应 Product Supply，例如产品调度员叫 P S Planner
*'Y@3vKE hI?sOR! 2、人员的称谓
)}vNO E?X~ 助理 Assistant
5
< wnva 秘书 secretary
!o=U19) 前台接待小姐 Receptionist
|2\{z{? 文员 clerk ，如
会计文员为Accounting Clerk
cKb)VG^ 主任 supervisor
Z+j\a5d?, 经理 Manager
e!Y0-=?nf# 总经理 GM，General Manager
-Y
Bd, k3 入场费admission
'I;!pUfVp 运费freight
)*; zW! H 小费tip
6
5y +Z 学费tuition
mbnV [ 价格，代价charge
l\M_-:I+4 Y
HSYu 制造费用 Manufacturing overhead
mC?i}+4>4R 材料费 Materials
U j+ j}C 管理人员工资 Executive Salaries
1&; QyTN 奖金 Wages
]?x:
Qm'yo 退职金 Retirement allowance
x3 qW0K 8 补贴 Bonus
ydw)mT44K 外保劳务费 Outsourcing fee
?pgG,=?
福利费 Employee benefits/welfare
?Kvl!F!` 会议费 Coferemce
YEkh3FrbwH 加班餐费 Special duties
:
=%0Mb: 市内交通费 Business traveling
w C `+ 通讯费 Correspondence
M?&h~V1OI~ 电话费 Correspondence
~%?`P/.o 水电取暖费 Water and Steam
.q&'&~!_ 税费 Taxes and dues
uVzFsgB p 租赁费 Rent
+xc'1id@[ 管理费 Maintenance
`wF 8k{Pb 车辆维护费 Vehicles maintenance
n,$IfC" 油料费 Vehicles maintenance
A
)%A!
培训费 Education and training
?
4H i- 接待费 Entertainment
*(PL
_/: 图书、印刷费 Books and printing
OHiQ 7#y 运费 Transpotation
1]or UF&_ 保险费 Insurance premium
y Q#:J9HMJ 支付手续费 Commission
Og=*R6i 杂费 Sundry charges
CPg+f1K 折旧费 Depreciation expense
dl hdsj: 机物料消耗 Article of consumption
" D ?z 劳动保护费 Labor protection fees
Hwo$tVa:= 总监Director
F(na{<g}; 总会计师 Finance Controller
L\y;LSTU 高级 Senior 如高级经理为 Senior Manager
Ag F,aZU 营业费用 Operating expenses
c@v {`d 代销手续费 Consignment commission charge
oB74y 运杂费 Transpotation
%Y!Yvw^&P( 保险费 Insurance premium
Or
!+._3i 展览费 Exhibition fees
5@^ dgq 广告费 Advertising fees
pb#?l6x$+ 管理费用 Adminisstrative expenses
~z" = G5| 职工工资 Staff Salaries
kcb.Wz~= 修理费 Repair charge
rvr-XGK36\ 低值易耗摊销 Article of consumption
PJ='tJDj 办公费 Office allowance
l NQcYv 差旅费 Travelling expense
JH:0
L 工会经费 Labour union expenditure
2 tal 研究与开发费 Research and development expense
5jUYN-$GO 福利费 Employee benefits/welfare
>y Y'7Ey 职工教育经费 Personnel education
:n /@z4# 待业保险费 Unemployment insurance
a{ {g<< H 劳动保险费 Labour insurance
J>u
7, 医疗保险费 Medical insurance
=XXZ? P 会议费 Coferemce
rj 6#1kt 聘请中介机构费 Intermediary organs
< yC 咨询费 Consult fees
5R i
6Z#qm 诉讼费 Legal cost
e9Nk3Sj] 业务招待费 Business entertainment
?_I[,N?@41 技术转让费 Technology transfer fees
XS$OyW_Q 矿产资源补偿费 Mineral resources compensation fees
7O, U?p 排污费 Pollution discharge fees
B dj%hyW 房产税 Housing property tax
|j 6OM{@ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
}1>[ 土地使用税 Tenure tax
qIld;v8w"g 印花税 Stamp tax
Yv:55+ e!| 财务费用 Finance charge
bf9a 1<\ 利息支出 Interest exchange
$V1;l a! 汇兑损失 Foreign exchange loss
QR1{ w'c 各项手续费 Charge for trouble
JwJ7=P=c 各项专门借款费用 Special-borrowing cost
d6
W SL;$ Q'%PNrN 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 C `5
