% V ;?
1、部门的称谓
JQ@E>o7_ DY?Kfvef 市场部Marketing
d|yAs5@ 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）
w2'f/ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
6 jn3`D 人事部 Human Resource
:65~[$ 2
行政部 Admin.
ynhmM y% 财务部 Finance & Accounting
dp* u9z~NA 产品供应 Product Supply，例如产品调度员叫 P S Planner
)}?# #: [<iSk 2、人员的称谓
W!>.$4Q9 助理 Assistant
OU
Nd@o 秘书 secretary
WV _.Tiy < 前台接待小姐 Receptionist
-B $2\ZE 文员 clerk ，如
会计文员为Accounting Clerk
]f({`&K5 主任 supervisor
]3 l 9:| 经理 Manager
sU{NHC)5 总经理 GM，General Manager
O6G0 入场费admission
SV~~Q_U9 运费freight
0PrLuejz 小费tip
{ >)#HD 学费tuition
ptZ <ow& 价格，代价charge
{R? U.eJW
ftF@Wq1f 制造费用 Manufacturing overhead
n@,G8=J? 材料费 Materials
dKxyA"@ 管理人员工资 Executive Salaries
&?yZv { 奖金 Wages
7G>d
TO 退职金 Retirement allowance
FK5 <6n,U 补贴 Bonus
~"kb7Fxp 外保劳务费 Outsourcing fee
# a8B/- 福利费 Employee benefits/welfare
*5^Q7`` 会议费 Coferemce
V
eQg -#&I 加班餐费 Special duties
Nqa&_5" 市内交通费 Business traveling
cZ2kYn 8 通讯费 Correspondence
7M <'/s 电话费 Correspondence
8;+B*+%@n 水电取暖费 Water and Steam
j4uvS! 税费 Taxes and dues
^>hW y D 租赁费 Rent
v63"^%LX 管理费 Maintenance
8Y 7Q+p|O 车辆维护费 Vehicles maintenance
tE ` u(B, 油料费 Vehicles maintenance
G f<'WQ[ 培训费 Education and training
1R1 z 接待费 Entertainment
vbC\?\ _ 图书、印刷费 Books and printing
WL?\5?G 9l 运费 Transpotation
ap+JQ@b 保险费 Insurance premium
+N:o-9 支付手续费 Commission
a+Kj1ix 杂费 Sundry charges
xY^ %& n 折旧费 Depreciation expense
~U @;gLoD 机物料消耗 Article of consumption
%~E ?Z!_W 劳动保护费 Labor protection fees
Ke 2ccN 总监Director
Yd=>K HVD 总会计师 Finance Controller
~ijVmWNk 高级 Senior 如高级经理为 Senior Manager
iCHOv {p. 营业费用 Operating expenses
L"4mL, 代销手续费 Consignment commission charge
)E-inHD
/ 运杂费 Transpotation
uJC~ LC
N 保险费 Insurance premium
t 7j);W%e6 展览费 Exhibition fees
to DG7XN} 广告费 Advertising fees
C8V/UbA
/ 管理费用 Adminisstrative expenses
|6K+E6H 职工工资 Staff Salaries
i A' lon 修理费 Repair charge
=pS5uR~ 低值易耗摊销 Article of consumption
:?g:~+hfO 办公费 Office allowance
W;!}#o|%s 差旅费 Travelling expense
_0]S69lp 工会经费 Labour union expenditure
Y6zbo 研究与开发费 Research and development expense
O06"bi5Y 福利费 Employee benefits/welfare
0+
kH:dP{ 职工教育经费 Personnel education
pxCK;] 待业保险费 Unemployment insurance
e}
P I^bc 劳动保险费 Labour insurance
8T!+ZQAz 医疗保险费 Medical insurance
B1>/5hV} 会议费 Coferemce
?&63#B,iZ 聘请中介机构费 Intermediary organs
Af'" 6BS 咨询费 Consult fees
o4 K ~ 诉讼费 Legal cost
2ZG5<"DQ
" 业务招待费 Business entertainment
3TY5 ;6 技术转让费 Technology transfer fees
gT0BkwIV 矿产资源补偿费 Mineral resources compensation fees
&3J_ ^210 排污费 Pollution discharge fees
=WyZX 7@R 房产税 Housing property tax
T>2[=J8U 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
+#lM 土地使用税 Tenure tax
7!EBH(,z 印花税 Stamp tax
7b;I+ q 财务费用 Finance charge
UBaAx21x 利息支出 Interest exchange
3L_\`Ia9 汇兑损失 Foreign exchange loss
7BK0}sxO 各项手续费 Charge for trouble
->g*</ 各项专门借款费用 Special-borrowing cost
X.f> '0i 5qZ1FE 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 JGsx_V1t
