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0_I"b2Y 1、部门的称谓
Qs X 59d /O9EI'40) 市场部Marketing
(gB=!1/|G 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）
$%8n,FJ[ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
K"$ky,tU 人事部 Human Resource
:.df( 1(RL 行政部 Admin.
d'fpaLV 财务部 Finance & Accounting
IjAity.Xrq 产品供应 Product Supply，例如产品调度员叫 P S Planner
f_XCO=8'v ^V]DY!@k3_ 2、人员的称谓
G{=$/&St 助理 Assistant
y'/9Kr V
T 秘书 secretary
(HKm2JuFG 前台接待小姐 Receptionist
"0)G|pZI 文员 clerk ，如
会计文员为Accounting Clerk
JjML !; 主任 supervisor
wGX"R 5 经理 Manager
`.WKU"To 总经理 GM，General Manager
Utp\}0GZY 入场费admission
O G}&%NgH 运费freight
1V?)zp 小费tip
$W s2g*i 学费tuition
@sO.g_yM 价格，代价charge
EA#!h'-s /*HS Ajv 制造费用 Manufacturing overhead
jzMGRN/67 材料费 Materials
yo6IY 管理人员工资 Executive Salaries
!
NE q|Y 奖金 Wages
Ve)
:I 退职金 Retirement allowance
t }l<#X5 补贴 Bonus
z#
B) b 5 外保劳务费 Outsourcing fee
_lqAxWH 福利费 Employee benefits/welfare
-bfd><bs 会议费 Coferemce
GefgOlg5" 加班餐费 Special duties
k"zHrn"$ 市内交通费 Business traveling
f` J"A: 通讯费 Correspondence
>z$|O> j 电话费 Correspondence
Wf
Z#:G9 水电取暖费 Water and Steam
M!'tD!NWc 税费 Taxes and dues
SoIMf tX 租赁费 Rent
,1L^#?Q~ 管理费 Maintenance
b1!%xdy_T 车辆维护费 Vehicles maintenance
ABGL9;.8 油料费 Vehicles maintenance
oGJI3Oh 培训费 Education and training
&>{L"{ 接待费 Entertainment
XW:(FzF 图书、印刷费 Books and printing
rE~ O}2a#H 运费 Transpotation
PeaD] 保险费 Insurance premium
5S bSz!s`$ 支付手续费 Commission
i . &16AY 杂费 Sundry charges
P nvLXE}F 折旧费 Depreciation expense
AWcP OU 机物料消耗 Article of consumption
IRB;Q(Z
劳动保护费 Labor protection fees
H;`@SJBf 总监Director
VF.S)='>Eu 总会计师 Finance Controller
0nAS4Az 高级 Senior 如高级经理为 Senior Manager
'#?hm-Ga 营业费用 Operating expenses
P)
#rvTDRw 代销手续费 Consignment commission charge
%+}\i'j7 运杂费 Transpotation
0"Hf6xz 保险费 Insurance premium
q~C6+ 展览费 Exhibition fees
2e &Zs%u 广告费 Advertising fees
=6:Iv"< 管理费用 Adminisstrative expenses
&#.&xc2sRZ 职工工资 Staff Salaries
$MHc4FE[ 修理费 Repair charge
1'U-n{fD 低值易耗摊销 Article of consumption
5Jp>2d 办公费 Office allowance
HA
Xx`r< 差旅费 Travelling expense
$
a7^3 工会经费 Labour union expenditure
_35?z"0 研究与开发费 Research and development expense
EBm\rM8 福利费 Employee benefits/welfare
( ;q$cKy 职工教育经费 Personnel education
1Mqz+@~11 待业保险费 Unemployment insurance
'1aOdEZA* 劳动保险费 Labour insurance
;Lx5r=<Hx 医疗保险费 Medical insurance
89l}
6p/L 会议费 Coferemce
klKt^h- 聘请中介机构费 Intermediary organs
E#OKeMK 咨询费 Consult fees
5k @ k 诉讼费 Legal cost
h fNBWN 业务招待费 Business entertainment
4e4
$AB " 技术转让费 Technology transfer fees
@
ggM5mm 矿产资源补偿费 Mineral resources compensation fees
@<+(40`* 排污费 Pollution discharge fees
bb nAmZ 房产税 Housing property tax
<e"2<qVi 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
~ lS3+H 土地使用税 Tenure tax
zKZ6Qjd8! 印花税 Stamp tax
SVJ3!1B, 财务费用 Finance charge
^?,/_ 3 利息支出 Interest exchange
\AG ,dMS 汇兑损失 Foreign exchange loss
Ty5\zxC| 各项手续费 Charge for trouble
~lMs D~$sO 各项专门借款费用 Special-borrowing cost
%PQC9{hUy$ =+u$ZZ0+]o 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 L/shF}<
