T<Y*();Zo 1、部门的称谓
^.@%n1I"5y V+lS\E. 市场部Marketing
#=)>,6Z w 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）
+U ziO#D 客户服务 Customer Service ，例如客服员叫CSR，R for representative
kUGFg{" 人事部 Human Resource
*rxYal4ad 行政部 Admin.
YhRy
C*b 财务部 Finance & Accounting
,']CqhL6=R 产品供应 Product Supply，例如产品调度员叫 P S Planner
NM:$Q< n SfY 5
Xgp 2、人员的称谓
u U q= L 助理 Assistant
"v0bdaQH3 秘书 secretary
l SK q 前台接待小姐 Receptionist
q6E 'W" Q 文员 clerk ，如
会计文员为Accounting Clerk
VR"le&'z" 主任 supervisor
~$^ >Vo 经理 Manager
?ZC!E0] 总经理 GM，General Manager
|[#Qk 4Ttf 入场费admission
A+H8\ew2, 运费freight
dJrUcZBr 小费tip
-\%5 aXr 学费tuition
2auJp
. 价格，代价charge
HWFTI /] &CXk=Wj 制造费用 Manufacturing overhead
se>\5k 材料费 Materials
rzie_)a Y% 管理人员工资 Executive Salaries
K9 }Brhe 奖金 Wages
c]U+6JH 退职金 Retirement allowance
#> G:6'r 补贴 Bonus
s}UJv\* 外保劳务费 Outsourcing fee
x{ `{j' 福利费 Employee benefits/welfare
B9
?58v& 会议费 Coferemce
tD#) 加班餐费 Special duties
lqrI*@>Tz 市内交通费 Business traveling
/|&4&$ 通讯费 Correspondence
!^NZp%Yd 电话费 Correspondence
<?D I !~ 水电取暖费 Water and Steam
>;j&]]-& 税费 Taxes and dues
~9k E. 租赁费 Rent
I} Q+{ /?/ 管理费 Maintenance
hD?6RVfG 车辆维护费 Vehicles maintenance
<f.Eog 油料费 Vehicles maintenance
o 4yl3o 培训费 Education and training
#k &#d9} 接待费 Entertainment
d5 {=
<j 图书、印刷费 Books and printing
jHHCJOHB8 运费 Transpotation
UNv!G/i-5 保险费 Insurance premium
csJ )Pt?d 支付手续费 Commission
L|s\IM1g 杂费 Sundry charges
5
"
1wz 折旧费 Depreciation expense
n dN* X' 机物料消耗 Article of consumption
p NQ7uy 劳动保护费 Labor protection fees
u+6D | 总监Director
T <k;^iqR 总会计师 Finance Controller
n?D/bX p 高级 Senior 如高级经理为 Senior Manager
#M#$2Vt 营业费用 Operating expenses
aEa+?6;D 代销手续费 Consignment commission charge
% `]!atH 运杂费 Transpotation
NZ8X@|N 保险费 Insurance premium
?D9iCP~~ 展览费 Exhibition fees
qZV|}M>P) 广告费 Advertising fees
/E T+` =n 管理费用 Adminisstrative expenses
;;CNr_ 职工工资 Staff Salaries
o F_r
C[ 修理费 Repair charge
f2Xn !]o 低值易耗摊销 Article of consumption
<y cR/X 办公费 Office allowance
*""W`x
差旅费 Travelling expense
.tHc*Eh 工会经费 Labour union expenditure
x11r iK 研究与开发费 Research and development expense
ld({1jpX, 福利费 Employee benefits/welfare
%FqQ+ 0^ 职工教育经费 Personnel education
%2\Pe 2Z 待业保险费 Unemployment insurance
VhMVoW 劳动保险费 Labour insurance
O<@L~S] 医疗保险费 Medical insurance
LLzxCMc9* 会议费 Coferemce
\4<|QE 聘请中介机构费 Intermediary organs
Ets6tM` 咨询费 Consult fees
<u#
7K\: 诉讼费 Legal cost
&AeNrtGu 业务招待费 Business entertainment
c\ ZnGI\| 技术转让费 Technology transfer fees
[,ulz4" 矿产资源补偿费 Mineral resources compensation fees
ZpBP#Y* 排污费 Pollution discharge fees
# SJJ@S M 房产税 Housing property tax
8*B+@` 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
$II ~tO 土地使用税 Tenure tax
BKE ?o^03 印花税 Stamp tax
TOa6sB!H 财务费用 Finance charge
yQ<h>J> 利息支出 Interest exchange
rL+.3ZO):P 汇兑损失 Foreign exchange loss
L5|g \Y` 各项手续费 Charge for trouble
1L7^g* 各项专门借款费用 Special-borrowing cost
H*f2fyC1\ 9CN'2 9c 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 v7
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