V[xy9L[# 1、部门的称谓
c
Y"^3Ot%^ aXJe"IT.u 市场部Marketing
7}x-(
{bqy 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）
]s -6GT
客户服务 Customer Service ，例如客服员叫CSR，R for representative
`P5"5N\h 人事部 Human Resource
V0AX1?H~ w 行政部 Admin.
^]D Wrmy 财务部 Finance & Accounting
OX` n`+^D 产品供应 Product Supply，例如产品调度员叫 P S Planner
sR 9F:
~ /x42|t 2、人员的称谓
$"FdS,*qKl 助理 Assistant
H\k5B_3OU 秘书 secretary
YiCDV(prT 前台接待小姐 Receptionist
P8VU&b\ 文员 clerk ，如
会计文员为Accounting Clerk
J9 =gv0 主任 supervisor
g7P1]CZ } 经理 Manager
(
7?% Hg 总经理 GM，General Manager
!:t9{z{Ixg 入场费admission
'oHR4O* 运费freight
X2uX+}h*tA 小费tip
yn# h$o< 学费tuition
W$JA4O>b 价格，代价charge
uf^:3{1 0c5_L6_z 制造费用 Manufacturing overhead
K( d!0S 材料费 Materials
_'7/99]4g} 管理人员工资 Executive Salaries
.HBvs=i 奖金 Wages
ZYsFd_ 退职金 Retirement allowance
eFio, 补贴 Bonus
|u{Q I3
#' 外保劳务费 Outsourcing fee
]p!J]YV ]0 福利费 Employee benefits/welfare
Rpk`fxAO 会议费 Coferemce
_6m3$k_[MJ 加班餐费 Special duties
S>,I&`yi 市内交通费 Business traveling
zFtGc
通讯费 Correspondence
`0^i
# 电话费 Correspondence
-"e}YN/ 水电取暖费 Water and Steam
'| }}o g 税费 Taxes and dues
~qS/90 , 租赁费 Rent
j1 F+, 管理费 Maintenance
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车辆维护费 Vehicles maintenance
W\,lII0 油料费 Vehicles maintenance
c2^7"` 培训费 Education and training
a+/|O*> # 接待费 Entertainment
Y*k<NeDyn 图书、印刷费 Books and printing
17cW 8\
运费 Transpotation
.e"Qv*[^ 保险费 Insurance premium
MI(i%$R-A 支付手续费 Commission
8q3TeMY V 杂费 Sundry charges
.dCP 8 | 折旧费 Depreciation expense
$ Jm2,Yv 机物料消耗 Article of consumption
:*@|"4 劳动保护费 Labor protection fees
y^=oY
L 总监Director
1[l>D1F? 总会计师 Finance Controller
l,u {:J C 高级 Senior 如高级经理为 Senior Manager
l~YNmmv _ 营业费用 Operating expenses
XQOprIJ
U 代销手续费 Consignment commission charge
{0e{!v 运杂费 Transpotation
%h"<
IA
S. 保险费 Insurance premium
]7t\%_
展览费 Exhibition fees
DH9?2)aR 广告费 Advertising fees
r$FM8$cJ 管理费用 Adminisstrative expenses
@izi2ND 职工工资 Staff Salaries
z8|9WZ: 修理费 Repair charge
]&U| d 低值易耗摊销 Article of consumption
#L.}CzAz 办公费 Office allowance
LDEt., 6i 差旅费 Travelling expense
Sqf.#}u<= 工会经费 Labour union expenditure
<88}+j 研究与开发费 Research and development expense
,R}KcZG) 福利费 Employee benefits/welfare
pMp9 O/u% 职工教育经费 Personnel education
}AW)R&m 待业保险费 Unemployment insurance
` _U0>Bfg; 劳动保险费 Labour insurance
M5kHD]b 医疗保险费 Medical insurance
W 'a~pB1I 会议费 Coferemce
M3@fc,Ch 聘请中介机构费 Intermediary organs
ff1B)e 咨询费 Consult fees
DD 5EHJR 诉讼费 Legal cost
jL+}F /~r 业务招待费 Business entertainment
&NjZD4m`= 技术转让费 Technology transfer fees
8ex:OTzn| 矿产资源补偿费 Mineral resources compensation fees
@Q\$dneY 排污费 Pollution discharge fees
UT<b v}(J 房产税 Housing property tax
L*01l "5 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
oHXW])[ 土地使用税 Tenure tax
[y[
v]'
印花税 Stamp tax
qj"syO 财务费用 Finance charge
WFB|lNf& 利息支出 Interest exchange
$ t# ,'M 汇兑损失 Foreign exchange loss
R}X_2"" 各项手续费 Charge for trouble
]a!; `m$ 各项专门借款费用 Special-borrowing cost
dU >R<jl!$ y2"S\%7$h 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 vDeG20.?Z
