1ak D]Z 1、部门的称谓
rKzv8d r%y;8 $/- 市场部Marketing
T6R7,Vt'v 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
P 34LV+e 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Ej+]^t$\ 人事部 Human Resource
/O haERv 行政部 Admin.
''(fH$pY 财务部 Finance & Accounting
?GUz?'d 产品供应 Product Supply，例如产品调度员叫 P S Planner
_H4$$ Q(=Vk~v 2、人员的称谓
' 1P=^ 助理 Assistant
,5 eH2W 秘书 secretary
.#= j
<& 前台接待小姐 Receptionist
`z-H]fU 文员 clerk ，如
会计文员为Accounting Clerk
t<!+b@l 5 主任 supervisor
>9o,S3 经理 Manager
mJ8{lXq3! 总经理 GM，General Manager
]cF1c90% 入场费admission
W(uP`M%][0 运费freight
aCU7w5 小费tip
\3H<z@; 学费tuition
#1QX!dK+ 价格，代价charge
GOYn\ N;V2 L.09\1?.n 制造费用 Manufacturing overhead
;[TljcbS 材料费 Materials
,J~,ga~ 管理人员工资 Executive Salaries
F!OOrW]p0 奖金 Wages
]]p19 [4s 退职金 Retirement allowance
|5 oKq'(b 补贴 Bonus
~K5Cr 外保劳务费 Outsourcing fee
N,j>;x3xT 福利费 Employee benefits/welfare
&YT_#M 会议费 Coferemce
u<l# xu d 加班餐费 Special duties
[2GXAvXsT 市内交通费 Business traveling
IWjR 0 通讯费 Correspondence
\6`v.B&v 电话费 Correspondence
; g Z%U 水电取暖费 Water and Steam
o &BPG@n 税费 Taxes and dues
CS~=Z>6EjA 租赁费 Rent
94T}iY. 管理费 Maintenance
Bii6Z@kS 车辆维护费 Vehicles maintenance
TK; \_yN 油料费 Vehicles maintenance
m >]>$=% 培训费 Education and training
o"'iX UJ 接待费 Entertainment
`4VO&lRm 图书、印刷费 Books and printing
6#E]zmXO2 运费 Transpotation
;Y
Dv.I 保险费 Insurance premium
xGKfej9 支付手续费 Commission
>Hdjsu5{N 杂费 Sundry charges
9 ' 2 = 折旧费 Depreciation expense
(bg}an 机物料消耗 Article of consumption
reJ"r<2
劳动保护费 Labor protection fees
#V<`U:. 总监Director
/a@ k S 总会计师 Finance Controller
7d3 'CQQ4 高级 Senior 如高级经理为 Senior Manager
HzP.aw4
营业费用 Operating expenses
yJnPD/i 代销手续费 Consignment commission charge
%z(9lAe 运杂费 Transpotation
IYuyj(/! 保险费 Insurance premium
"Jb3&qdU 展览费 Exhibition fees
%lXbCE:[ 广告费 Advertising fees
]}BB/KQy^ 管理费用 Adminisstrative expenses
.W!tveX8- 职工工资 Staff Salaries
qovQ9O 修理费 Repair charge
jMK3T 低值易耗摊销 Article of consumption
Hab!qWK` 办公费 Office allowance
@Ppo &> 差旅费 Travelling expense
@(Z( /P;: 工会经费 Labour union expenditure
K n']n91m 研究与开发费 Research and development expense
|}Q( F+cL 福利费 Employee benefits/welfare
Oz :D.V
3~ 职工教育经费 Personnel education
JYPxd~T/- 待业保险费 Unemployment insurance
p?Z(rCp 劳动保险费 Labour insurance
>OT \~C 医疗保险费 Medical insurance
V?=TVI*k 会议费 Coferemce
^rL ,&rk 聘请中介机构费 Intermediary organs
}.'Z =yy 咨询费 Consult fees
Zotz?j VVr 诉讼费 Legal cost
/v5qyR7an 业务招待费 Business entertainment
[ 1NaH 技术转让费 Technology transfer fees
<lFdexH"T 矿产资源补偿费 Mineral resources compensation fees
8G
Y.){d!l 排污费 Pollution discharge fees
7krh4 房产税 Housing property tax
3a'q`.L 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
moCK- : 土地使用税 Tenure tax
Po> e kz_E 印花税 Stamp tax
+Z > < 财务费用 Finance charge
X&s7% ]n
+ 利息支出 Interest exchange
n<E.Em1 汇兑损失 Foreign exchange loss
"r@ G@pe 各项手续费 Charge for trouble
H- 18 5]7 各项专门借款费用 Special-borrowing cost
5lO
^;.cS, S9J5(lYv~N 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 G[#.mD{k
