7fR5V 1、部门的称谓
E+ /Nicn= uz!8=,DFw
市场部Marketing
lAN&d;NU6Z 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）
@ [;'b$T$ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
1
m'.wh| 人事部 Human Resource
g4Z Uh@b~ 行政部 Admin.
63 oe0T& 财务部 Finance & Accounting
;U(]#pW!t 产品供应 Product Supply，例如产品调度员叫 P S Planner
)E.AY 1K9.3n 2、人员的称谓
%tVU R j 助理 Assistant
+
+L7*1t 秘书 secretary
SMZ*30i 前台接待小姐 Receptionist
Q
Gpj$ _b
文员 clerk ，如
会计文员为Accounting Clerk
) h]+cGM 主任 supervisor
":/c|! 经理 Manager
NZ1B#PG,c 总经理 GM，General Manager
*ak0(yLn) 入场费admission
+v
B}E 运费freight
x:)H Ii q/ 小费tip
{?yVA 学费tuition
+ay C 0 价格，代价charge
eX$KH;M c P?GRMX@} 制造费用 Manufacturing overhead
@}q, ';H7 材料费 Materials
j6l1<3j 管理人员工资 Executive Salaries
g kmof^ 奖金 Wages
&| (K#|^@ 退职金 Retirement allowance
OL\-SQ& 补贴 Bonus
] 0R*F30] 外保劳务费 Outsourcing fee
Ar>B _*dr 福利费 Employee benefits/welfare
9?\cm}^? 会议费 Coferemce
F${s
EtH 加班餐费 Special duties
Pn9". 市内交通费 Business traveling
@K]`!=vUk 通讯费 Correspondence
+t,b/ K(?] 电话费 Correspondence
u{4P)DIQ
水电取暖费 Water and Steam
$s _k/dM~& 税费 Taxes and dues
E{V?[HcWq 租赁费 Rent
z-
q.8~Z 管理费 Maintenance
5X^\ AW 车辆维护费 Vehicles maintenance
&n1Vv_Lb 油料费 Vehicles maintenance
OmB M)g 培训费 Education and training
^KbR@Ah 接待费 Entertainment
;> 7~@
K 图书、印刷费 Books and printing
;}Jv4Z 运费 Transpotation
\IQG%L{ 保险费 Insurance premium
'
wl}) 支付手续费 Commission
%i\rw*
f 杂费 Sundry charges
!mK()# 6 折旧费 Depreciation expense
5 SQ!^1R 9 机物料消耗 Article of consumption
QDxs+<# 劳动保护费 Labor protection fees
]pm/5| 总监Director
,It0brF 总会计师 Finance Controller
+^9^)Ur| 高级 Senior 如高级经理为 Senior Manager
@|(cr: (=H 营业费用 Operating expenses
qq!ZYWy2 代销手续费 Consignment commission charge
|r+ x/,2- 运杂费 Transpotation
f_ MK4
保险费 Insurance premium
yM 7{ v$X0 展览费 Exhibition fees
-9 LvA V> 广告费 Advertising fees
<7y/)b@ 管理费用 Adminisstrative expenses
ILCh1=?{9r 职工工资 Staff Salaries
< J d!`$ 修理费 Repair charge
UovN"8W+ 低值易耗摊销 Article of consumption
uV gA <*0 办公费 Office allowance
mZU
L}[xf 差旅费 Travelling expense
h_ t`)]- 工会经费 Labour union expenditure
EC\@$Fg 研究与开发费 Research and development expense
E 0qJ.v 福利费 Employee benefits/welfare
rZ,qHM 职工教育经费 Personnel education
PZ/ t kw 待业保险费 Unemployment insurance
iJOoO"Ai 劳动保险费 Labour insurance
7s%D(;W_Mo 医疗保险费 Medical insurance
O\7x+^. 会议费 Coferemce
y3j$?o M 聘请中介机构费 Intermediary organs
dkg`T#} 咨询费 Consult fees
O$z"`' &j# 诉讼费 Legal cost
,%Z&*/*Oh 业务招待费 Business entertainment
X(Af`KOg[ 技术转让费 Technology transfer fees
1o5kP, ) 矿产资源补偿费 Mineral resources compensation fees
1[OY - G 排污费 Pollution discharge fees
C1A X 房产税 Housing property tax
iAe"oXK| 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
=X(N+(1~ 土地使用税 Tenure tax
\@PMj"p|: 印花税 Stamp tax
`/1rZ# 财务费用 Finance charge
Y AR$6& 利息支出 Interest exchange
*
0K]/tn< 汇兑损失 Foreign exchange loss
1]>JMh%X9t 各项手续费 Charge for trouble
ecm+33C 各项专门借款费用 Special-borrowing cost
e| C2/U- )T '?"guh` 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 X%-"b`
