Y @(i zC&h 1、部门的称谓
oS >VN< $Gs
9"~z?; 市场部Marketing
Q*jNJ^IW 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）
,"e n7 客户服务 Customer Service ，例如客服员叫CSR，R for representative
6(pa2 人事部 Human Resource
t[e`wj+qz 行政部 Admin.
(V(8E%<c 财务部 Finance & Accounting
\]Bwib%h 产品供应 Product Supply，例如产品调度员叫 P S Planner
N1D{ % m>FP&~2 2、人员的称谓
f]sc[_n] 助理 Assistant
^7Z#g0{^w 秘书 secretary
_ASyGmO{ 前台接待小姐 Receptionist
y.>1 r7 文员 clerk ，如
会计文员为Accounting Clerk
R1cOUV,y[/ 主任 supervisor
"J(T?|t 经理 Manager
O 'r
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'_q&~M{ 入场费admission
;9MIapfUd( 运费freight
F[q )ME+`) 小费tip
D4OJin^} 学费tuition
e6`g[Ap 价格，代价charge
sgLw,WZ: b ?U2g?lN: 制造费用 Manufacturing overhead
GI5#{-) 材料费 Materials
h"}c_l Y9 管理人员工资 Executive Salaries
:pJK Z2B, 奖金 Wages
Mni@@W 退职金 Retirement allowance
=D 3K})& 补贴 Bonus
;$Pjl8\ 外保劳务费 Outsourcing fee
jR[b 7s 福利费 Employee benefits/welfare
pqF!1 会议费 Coferemce
) NLjv=ql 加班餐费 Special duties
0/5{v6_rG 市内交通费 Business traveling
A.+Qa 通讯费 Correspondence
`E2RW{$A 电话费 Correspondence
RW`+F|UbE 水电取暖费 Water and Steam
IY,n7x0d 税费 Taxes and dues
>F5E^ DY 租赁费 Rent
ruU &.mZ 管理费 Maintenance
$!goM~pZ 车辆维护费 Vehicles maintenance
{
Ba_.
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#z#`EBXV$6 培训费 Education and training
':d9FzGKa 接待费 Entertainment
K+<F ,
P 图书、印刷费 Books and printing
z1m-t# v: 运费 Transpotation
nN%Zed2O@6 保险费 Insurance premium
kInU,/R* 支付手续费 Commission
Dqg01_O9O 杂费 Sundry charges
+JejnG0 折旧费 Depreciation expense
&HBC9 Bx/( 机物料消耗 Article of consumption
miUjpXt 劳动保护费 Labor protection fees
g3| 62uDF 总监Director
g[L}puN 总会计师 Finance Controller
2-dEie/{' 高级 Senior 如高级经理为 Senior Manager
W` F?j-4 营业费用 Operating expenses
PiJ >gD x 代销手续费 Consignment commission charge
MLvd6tIv, 运杂费 Transpotation
,5}")T["u 保险费 Insurance premium
O`f[9^fN 展览费 Exhibition fees
3S"kw 广告费 Advertising fees
BIxjY
!!" 管理费用 Adminisstrative expenses
MZvxcr{x 职工工资 Staff Salaries
J-ErG! 修理费 Repair charge
L2IY$+=M 低值易耗摊销 Article of consumption
u=
Vt3%q 办公费 Office allowance
&PUn,9 Rm 差旅费 Travelling expense
y_M,p?]^, 工会经费 Labour union expenditure
D+ xPd< 研究与开发费 Research and development expense
JN-W`2 福利费 Employee benefits/welfare
ipD/dx. 职工教育经费 Personnel education
ZC97 Z sE 待业保险费 Unemployment insurance
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K{ 劳动保险费 Labour insurance
:Izdj*HL;A 医疗保险费 Medical insurance
5}4>
vEn 会议费 Coferemce
,56objaE 聘请中介机构费 Intermediary organs
ldWrv7. P 咨询费 Consult fees
om{aws; 诉讼费 Legal cost
X\1. ,]O > 业务招待费 Business entertainment
)@_ 5}8 技术转让费 Technology transfer fees
~=t K17i 矿产资源补偿费 Mineral resources compensation fees
YhO-ecN 排污费 Pollution discharge fees
@a}\]REn 房产税 Housing property tax
&~"e["gF= 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
jJ3dZ<# 土地使用税 Tenure tax
_i2guhRs*Q 印花税 Stamp tax
}K|40oO 5 财务费用 Finance charge
3M"eAK([ 利息支出 Interest exchange
'wjL7P I 汇兑损失 Foreign exchange loss
fl+2 '~ 各项手续费 Charge for trouble
_n+
5{\z 各项专门借款费用 Special-borrowing cost
" H| hN 2h#_n'DV 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 ys9'1+9
