WG=~GDS> 1、部门的称谓
<Gkmk?x`A .1#G*A| 市场部Marketing
.*W_;F o 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）
!au%D? w 客户服务 Customer Service ，例如客服员叫CSR，R for representative
X4{O/G
人事部 Human Resource
L>.* ^] 行政部 Admin.
C.Ty\@U 财务部 Finance & Accounting
5`H.{4@ 产品供应 Product Supply，例如产品调度员叫 P S Planner
2~(\d\k moT*r?l 2、人员的称谓
rI.CCPY~s 助理 Assistant
$ >=?'wr 秘书 secretary
N^
;rLrm* 前台接待小姐 Receptionist
y|(C L^( 文员 clerk ，如
会计文员为Accounting Clerk
IP=."w 主任 supervisor
]mSkjK w 经理 Manager
?|,-Bft3 总经理 GM，General Manager
h}knn3"S 入场费admission
g6p :1;Evf 运费freight
%MH! L2| 小费tip
3; Ztm$8 学费tuition
`D~wY^q{ 价格，代价charge
{RPZq2Tpc t`oH7)nut 制造费用 Manufacturing overhead
rIJv(&l 材料费 Materials
l PO +dm 管理人员工资 Executive Salaries
Zm+QhnY| 奖金 Wages
fNnX{Wq 退职金 Retirement allowance
A aX][2y8 补贴 Bonus
~H1 ZQ[ 外保劳务费 Outsourcing fee
nXFPoR)T 福利费 Employee benefits/welfare
5eJMu=UpR 会议费 Coferemce
[ 30ta<- 加班餐费 Special duties
9XEP:}5, 市内交通费 Business traveling
+fRABY5C 通讯费 Correspondence
rf= ndjrH 电话费 Correspondence
[JyhzYf\ 水电取暖费 Water and Steam
|(77ao3 税费 Taxes and dues
NL} Q3Vv1. 租赁费 Rent
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管理费 Maintenance
wJ Qm7n-+ 车辆维护费 Vehicles maintenance
<7 R+p;y 油料费 Vehicles maintenance
!)-)*T 培训费 Education and training
UZJ<|[ 接待费 Entertainment
o<Y[GW1pg 图书、印刷费 Books and printing
Y6w7sr_R 运费 Transpotation
=
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*g 保险费 Insurance premium
yi& 6HNb 支付手续费 Commission
$z48~nu@ j 杂费 Sundry charges
OLs<] 0H
折旧费 Depreciation expense
&$L6*+`h# 机物料消耗 Article of consumption
5zi}O GtXv 劳动保护费 Labor protection fees
odsLFU( 总监Director
DqN<bu2 总会计师 Finance Controller
!LAC_ b 高级 Senior 如高级经理为 Senior Manager
7Ad g; 营业费用 Operating expenses
o>i@2_r\&H 代销手续费 Consignment commission charge
s9aa _Th 运杂费 Transpotation
Ygs:Ox"[-G 保险费 Insurance premium
3$f+ 3/l 展览费 Exhibition fees
y)*W!]:7^> 广告费 Advertising fees
3)0z( 30 管理费用 Adminisstrative expenses
@t{`KB+
^ 职工工资 Staff Salaries
r<9G}9 修理费 Repair charge
sE
zl4 I 低值易耗摊销 Article of consumption
G5,g$yNs 办公费 Office allowance
+ J` Qv,0 差旅费 Travelling expense
6tZ ak1=V 工会经费 Labour union expenditure
*F;W 1TF 研究与开发费 Research and development expense
T]UrKj/iF 福利费 Employee benefits/welfare
v9"|VhZ 职工教育经费 Personnel education
Hn sPXF'8g 待业保险费 Unemployment insurance
=l ZtI6tZ 劳动保险费 Labour insurance
Xc8
X gZk 医疗保险费 Medical insurance
p G(F w > 会议费 Coferemce
;}KT 3Q<^ 聘请中介机构费 Intermediary organs
A~M .v0 咨询费 Consult fees
u8r<B4k 诉讼费 Legal cost
V:<Z 业务招待费 Business entertainment
aE
2= 技术转让费 Technology transfer fees
?XllPnuKt% 矿产资源补偿费 Mineral resources compensation fees
U
uEm{ 排污费 Pollution discharge fees
!%Bhg? 房产税 Housing property tax
TD.t) 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
D5"Xjo
* 土地使用税 Tenure tax
7Q0vwKC8> 印花税 Stamp tax
4Is Wp!`W 财务费用 Finance charge
{M
^5w 利息支出 Interest exchange
gN;
E}AQt 汇兑损失 Foreign exchange loss
Z>PS>6 各项手续费 Charge for trouble
Fk`
|?pQm 各项专门借款费用 Special-borrowing cost
p)Fi{%bc ^y.|KA3[ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 XIBm8IkF
