i
L]'y\?lv 1、部门的称谓
Y[
zZw~yx 3x@<Z68S 市场部Marketing
w?y 6
nTg< 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）
q]% T:A= 客户服务 Customer Service ，例如客服员叫CSR，R for representative
TNwK da+ 人事部 Human Resource
LM)`CELsYc 行政部 Admin.
7 s Fz?` - 财务部 Finance & Accounting
3 l1cyPv 产品供应 Product Supply，例如产品调度员叫 P S Planner
> m q,}!n , 0N94pKy 2、人员的称谓
GK*v{` 助理 Assistant
X /0v'N 秘书 secretary
Ao9R:|9 前台接待小姐 Receptionist
Q<(YP.k 文员 clerk ，如
会计文员为Accounting Clerk
T7*wS#z)h 主任 supervisor
oG oK, 经理 Manager
g);^NAA 总经理 GM，General Manager
u1^wDc*xg 入场费admission
/t%u"dP"T~ 运费freight
R^#@lI~ 小费tip
aA'TD:&p1 学费tuition
9~\kF5Q" 价格，代价charge
jX g 'lz "2@4{ 制造费用 Manufacturing overhead
#qB r/+b 材料费 Materials
v-b0\_ 管理人员工资 Executive Salaries
f9u^ R=Ff[ 奖金 Wages
s1N?/>lmB 退职金 Retirement allowance
YDJ4c;3 7 补贴 Bonus
L1{GL #qV 外保劳务费 Outsourcing fee
K2)!h.W 福利费 Employee benefits/welfare
u.XQ & 会议费 Coferemce
o{:xp r=( 加班餐费 Special duties
3VO2,PCZ 市内交通费 Business traveling
A^ \.Z4=d" 通讯费 Correspondence
c}Z6 V1]QP 电话费 Correspondence
-Z-f1.Dm5 水电取暖费 Water and Steam
`fNpY#QsN 税费 Taxes and dues
13k
!'P 租赁费 Rent
Uz7
oL8 管理费 Maintenance
2}6%qgnT- 车辆维护费 Vehicles maintenance
C4$:mJ>y 油料费 Vehicles maintenance
:M3
oUE{ 培训费 Education and training
0|4%4 Mt 接待费 Entertainment
uN*KHE+h 图书、印刷费 Books and printing
y9H%
Xl 运费 Transpotation
y&~w2{a 保险费 Insurance premium
^2D1`,| N 支付手续费 Commission
{$D,?V@%_ 杂费 Sundry charges
%]gTm7
=t 折旧费 Depreciation expense
Cwa ^"r3P1 机物料消耗 Article of consumption
x&sI=5l 劳动保护费 Labor protection fees
c,MOv7{x_ 总监Director
K 7knK 总会计师 Finance Controller
;ea] $9 高级 Senior 如高级经理为 Senior Manager
^n Jyo:DO; 营业费用 Operating expenses
E51 dV:l 代销手续费 Consignment commission charge
C@ZK~Y_g 运杂费 Transpotation
)>
,wj 保险费 Insurance premium
7"F*u : 展览费 Exhibition fees
\ uqjs+ 广告费 Advertising fees
S_ MyoXV 管理费用 Adminisstrative expenses
e~%
;K4 职工工资 Staff Salaries
-&x2&WE' 修理费 Repair charge
}U ~6^2 ., 低值易耗摊销 Article of consumption
8
;d$54
b 办公费 Office allowance
{R<Ea
@LV+ 差旅费 Travelling expense
9_
s6l 工会经费 Labour union expenditure
>2$5e I 研究与开发费 Research and development expense
QZp6YSz.4 福利费 Employee benefits/welfare
u@'0Vk0zGH 职工教育经费 Personnel education
K;?,FlH 待业保险费 Unemployment insurance
\6n!3FLl 劳动保险费 Labour insurance
{^ mNJ 医疗保险费 Medical insurance
iX u]e;6 会议费 Coferemce
fqX"Lus `= 聘请中介机构费 Intermediary organs
<9E0iz+j 咨询费 Consult fees
<U5wB]] 诉讼费 Legal cost
6=4wp? 业务招待费 Business entertainment
^'CPM6J 技术转让费 Technology transfer fees
LZJA4 ?C 矿产资源补偿费 Mineral resources compensation fees
<~}7Mxn%x@ 排污费 Pollution discharge fees
XZ&KR .C, 房产税 Housing property tax
2]GdD* 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Wt)Drv{@ { 土地使用税 Tenure tax
0N[&3Ee8 印花税 Stamp tax
X'. qYsS 财务费用 Finance charge
](tx<3h 利息支出 Interest exchange
?]fF3 SJk 汇兑损失 Foreign exchange loss
6:GTD$Uz. 各项手续费 Charge for trouble
mK+IEZV<3 各项专门借款费用 Special-borrowing cost
`p;eIt C{sLz9 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 8 h3=b[
