n Fs( ?Rv* 1、部门的称谓
Wv/=O} v*yuE5{ 市场部Marketing
F4{IEZ 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）
w lmRe`R 客户服务 Customer Service ，例如客服员叫CSR，R for representative
$, '*f?d 人事部 Human Resource
- Y;3I00( 行政部 Admin.
L j$;:/G 财务部 Finance & Accounting
`y* }lg T 产品供应 Product Supply，例如产品调度员叫 P S Planner
I++. e e wec)Ctj+ 2、人员的称谓
&
ZB 助理 Assistant
Om {'1 秘书 secretary
C"enpc_C/ 前台接待小姐 Receptionist
}:#P)8/v>% 文员 clerk ，如
会计文员为Accounting Clerk
>- { Hy x 主任 supervisor
nt.y
!k 经理 Manager
RCLeA=/N@0 总经理 GM，General Manager
'A[dCc8O 入场费admission
N)>ID(}F1 运费freight
<b<j
=_3 小费tip
Rzus N
S 学费tuition
2dgd~
价格，代价charge
4nz 35BLr @ur+;IK$ 制造费用 Manufacturing overhead
6\S~P/PkE 材料费 Materials
&Y eA:i? 管理人员工资 Executive Salaries
W+1^4::+ 奖金 Wages
lB[kbJ 退职金 Retirement allowance
.w ,q0<} 补贴 Bonus
t );/'3| 外保劳务费 Outsourcing fee
.XhrCi Z 福利费 Employee benefits/welfare
gKCX|cULY 会议费 Coferemce
-s'-eQF J 加班餐费 Special duties
pcI uN 市内交通费 Business traveling
e<q?e} >? 通讯费 Correspondence
VOh4#%Vj 电话费 Correspondence
qb` \)X]9 水电取暖费 Water and Steam
cPc</[x[W 税费 Taxes and dues
?@
$r
租赁费 Rent
b\+`e b8_ 管理费 Maintenance
##4HYQ%E 车辆维护费 Vehicles maintenance
m9 }P9 ? 油料费 Vehicles maintenance
@!d{bQd , 培训费 Education and training
7 x?<*T 接待费 Entertainment
m<2M4u 图书、印刷费 Books and printing
8 qu6. 运费 Transpotation
R_S.tT! 保险费 Insurance premium
]:/Q]n^ 支付手续费 Commission
G;XxBA 杂费 Sundry charges
xFg>SJ7] 折旧费 Depreciation expense
;mKb]
机物料消耗 Article of consumption
'(jG[ry&T 劳动保护费 Labor protection fees
qA 5r 总监Director
Ef13Q]9| 总会计师 Finance Controller
U\!X,a*ts{ 高级 Senior 如高级经理为 Senior Manager
VTHH&$ZNq 营业费用 Operating expenses
]L}dzA?: 代销手续费 Consignment commission charge
|)/aGZ+ 运杂费 Transpotation
=rX>1 保险费 Insurance premium
H~z`] 5CN 展览费 Exhibition fees
,izO{@We2{ 广告费 Advertising fees
d9
|<@A 管理费用 Adminisstrative expenses
G'aDb/ 职工工资 Staff Salaries
}?v )N).kW 修理费 Repair charge
;@E$}*3[>V 低值易耗摊销 Article of consumption
}| 5Pr(I 办公费 Office allowance
b9dLt6d 差旅费 Travelling expense
^@NU}S):yN 工会经费 Labour union expenditure
?= fyc1 研究与开发费 Research and development expense
t}tEvh 福利费 Employee benefits/welfare
xW Q`tWA:J 职工教育经费 Personnel education
t}/( b/VD 待业保险费 Unemployment insurance
jsi!fx2Rm 劳动保险费 Labour insurance
OprkR 医疗保险费 Medical insurance
G[q $QB+ 会议费 Coferemce
Q#[9|
A9 聘请中介机构费 Intermediary organs
ijx0gh`~ 咨询费 Consult fees
YLn?.sV{[0 诉讼费 Legal cost
%vi<Ase g 业务招待费 Business entertainment
nwCrZW 技术转让费 Technology transfer fees
\v)+.m?n 矿产资源补偿费 Mineral resources compensation fees
gEE\y{y 排污费 Pollution discharge fees
"@, }p\ 房产税 Housing property tax
"wh , Ue 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Alw3\_X 土地使用税 Tenure tax
[Hh9a;.*}h 印花税 Stamp tax
qPfQy
财务费用 Finance charge
yY&I dE 利息支出 Interest exchange
p0<\ G 汇兑损失 Foreign exchange loss
N^
:9Fz 各项手续费 Charge for trouble
1c{DY
各项专门借款费用 Special-borrowing cost
Z!X0U7& U b hlG,NTP 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 }Y36C.@H
