9>~p A]j% 1、部门的称谓
\jiE :Qt -{\(s=% 市场部Marketing
e fX nF*Z 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
L]k BY2c 客户服务 Customer Service ，例如客服员叫CSR，R for representative
s(=wG| 人事部 Human Resource
9lb?%UFe 行政部 Admin.
/3ohm|!rW 财务部 Finance & Accounting
G,)zn9X 产品供应 Product Supply，例如产品调度员叫 P S Planner
PQ 4mNjXN Ol>q(-ea 2、人员的称谓
3(Wijt H 助理 Assistant
XQy`5iv 秘书 secretary
1p}Wj*mc 前台接待小姐 Receptionist
V'i-pn2gyu 文员 clerk ，如
会计文员为Accounting Clerk
t1?aw< 主任 supervisor
0nb%+],pX 经理 Manager
7 9t E 总经理 GM，General Manager
w
5%Yi { 入场费admission
]= ~dyi 运费freight
bXs=<`> 小费tip
8F
uxN2 学费tuition
?@'&<o0p# 价格，代价charge
'
S_i6K uN`/&_$c 制造费用 Manufacturing overhead
;QBS0x
\f@ 材料费 Materials
:A
zT=^S 管理人员工资 Executive Salaries
Wlc&QOfF 奖金 Wages
3 k1e 退职金 Retirement allowance
1@|+l!rYF 补贴 Bonus
+u$l]~St\ 外保劳务费 Outsourcing fee
I){4
MoH. 福利费 Employee benefits/welfare
@"7S$@cO 会议费 Coferemce
"/'3 I/ } 加班餐费 Special duties
pl]|yIZ 市内交通费 Business traveling
@su<h\) 通讯费 Correspondence
h5P_kZJ 电话费 Correspondence
v #+ECx 水电取暖费 Water and Steam
>bW=oTFz 税费 Taxes and dues
{ M**a 租赁费 Rent
&r1(1< 管理费 Maintenance
:F:1(FDP 车辆维护费 Vehicles maintenance
uVEJV |^/ 油料费 Vehicles maintenance
`dv g5qQ 培训费 Education and training
*{ rorir 接待费 Entertainment
;u<Ah?w=Z 图书、印刷费 Books and printing
^QS`H@+Z 运费 Transpotation
? "I %K% 保险费 Insurance premium
Jq/itsg 支付手续费 Commission
]E/
0iM5 杂费 Sundry charges
;iKLf~a a 折旧费 Depreciation expense
r 07u6OA 机物料消耗 Article of consumption
>5FTB e[D 劳动保护费 Labor protection fees
.!o]oM
U/ 总监Director
(ghI$oH 总会计师 Finance Controller
\W*L9azr 高级 Senior 如高级经理为 Senior Manager
ray3gM%JLj 营业费用 Operating expenses
IJ J p5[w 代销手续费 Consignment commission charge
=.3#l@E!C 运杂费 Transpotation
`Z;Z
^c 保险费 Insurance premium
q A .9X4NQ 展览费 Exhibition fees
mh3S?Uc 广告费 Advertising fees
~ q ^o |? 管理费用 Adminisstrative expenses
w KM9fs 职工工资 Staff Salaries
p":u]Xgb 修理费 Repair charge
CTNL-> 低值易耗摊销 Article of consumption
&s".hP 6 办公费 Office allowance
%/ A>'p,~ 差旅费 Travelling expense
`>sOOA 工会经费 Labour union expenditure
;I4vPh5Q 研究与开发费 Research and development expense
;\pVc)\4" 福利费 Employee benefits/welfare
-.h)CM@L 职工教育经费 Personnel education
5Y *4a%" 待业保险费 Unemployment insurance
.y
s_'F-]0 劳动保险费 Labour insurance
,`H
weIq( 医疗保险费 Medical insurance
^2k
j O/ 会议费 Coferemce
~[Tcl 聘请中介机构费 Intermediary organs
M/W"M9u 咨询费 Consult fees
t;o\"H 诉讼费 Legal cost
j }u L 业务招待费 Business entertainment
Ih.+-!w 技术转让费 Technology transfer fees
jSp&\Wj b 矿产资源补偿费 Mineral resources compensation fees
,8 4|qI 排污费 Pollution discharge fees
aF
2vgE\ 房产税 Housing property tax
Q4cCg7|0 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
kPX +n+$ 土地使用税 Tenure tax
$'V^_|EL7 印花税 Stamp tax
YZf{."Opj[ 财务费用 Finance charge
$ )#orZtzr 利息支出 Interest exchange
I/(U0` % 汇兑损失 Foreign exchange loss
U"r*kO
% 各项手续费 Charge for trouble
)k(
K/m 各项专门借款费用 Special-borrowing cost
rCw 4a?YS 3'uXU<W! 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 t<v.r
b
