^S<Y>Nm] 1、部门的称谓
DPY}?dC \<h0Q, e 市场部Marketing
,oe <
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）
x^qVw5{n 客户服务 Customer Service ，例如客服员叫CSR，R for representative
OF>mF ~ 人事部 Human Resource
>h1}~jW + 行政部 Admin.
)CYGQMK 财务部 Finance & Accounting
KM0ru 产品供应 Product Supply，例如产品调度员叫 P S Planner
j3oV+zZ49 lgAoJ[ 2、人员的称谓
%QH$ipM 助理 Assistant
.<?GS{6
N 秘书 secretary
? V1*cVD6i 前台接待小姐 Receptionist
T~?Ff|qFC 文员 clerk ，如
会计文员为Accounting Clerk
X #dmo/L8 主任 supervisor
M7\szv\Zc= 经理 Manager
2 34p9A@ 总经理 GM，General Manager
M.D1XX 1/ 入场费admission
BR_1MG'{)$ 运费freight
>=lC4Tu 小费tip
)* : gqN 学费tuition
u rc|
D0n 价格，代价charge
PQt") [ f5"k55 } 制造费用 Manufacturing overhead
?,Xw[pR 材料费 Materials
;O5zUl-` 管理人员工资 Executive Salaries
S7 2+d% $ 奖金 Wages
Y Uc+0 退职金 Retirement allowance
, pfG 补贴 Bonus
V-P#1Kkh 外保劳务费 Outsourcing fee
bP#:Oi0v` 福利费 Employee benefits/welfare
A 'be8 会议费 Coferemce
g /_5unI}u 加班餐费 Special duties
!TH)
+zi 市内交通费 Business traveling
(
Rh,, 通讯费 Correspondence
h&iC;yj= 电话费 Correspondence
Ny 7 S 水电取暖费 Water and Steam
,t7 44k') 税费 Taxes and dues
c]<5zyl"j1 租赁费 Rent
=J==i? 管理费 Maintenance
Paq 4 车辆维护费 Vehicles maintenance
-IudgO] 油料费 Vehicles maintenance
j_[tu!~ 培训费 Education and training
nPtu TySG 接待费 Entertainment
d Fc':| 图书、印刷费 Books and printing
sdrfsrNvB- 运费 Transpotation
'
BxX0 保险费 Insurance premium
]q[D >6_ 支付手续费 Commission
i"FtcP^ 杂费 Sundry charges
C =xa5Y 折旧费 Depreciation expense
aKDKm
Hd 机物料消耗 Article of consumption
X
JB)rP 劳动保护费 Labor protection fees
iVr J Q 总监Director
bWS&Yk( 总会计师 Finance Controller
L{\8!51L 高级 Senior 如高级经理为 Senior Manager
Vt~{Gu-Y 营业费用 Operating expenses
7
z,C} -q 代销手续费 Consignment commission charge
Y-z (zS^1 运杂费 Transpotation
B mb0cF Q 保险费 Insurance premium
'oVx#w^m f 展览费 Exhibition fees
n&/
` 广告费 Advertising fees
) q4[zv9 管理费用 Adminisstrative expenses
>6-`}G+| 职工工资 Staff Salaries
?UR0:f:}oc 修理费 Repair charge
ty!
`T+ 3 低值易耗摊销 Article of consumption
MchA{p&Ol 办公费 Office allowance
(l qC[: 差旅费 Travelling expense
G!##X: 6
' 工会经费 Labour union expenditure
|-ALklXr 研究与开发费 Research and development expense
E]d . z6k 福利费 Employee benefits/welfare
Y|qTyE% 职工教育经费 Personnel education
RP|`HkP-2 待业保险费 Unemployment insurance
MN>b7O \.? 劳动保险费 Labour insurance
= svN#q5s 医疗保险费 Medical insurance
~8+ Zs
会议费 Coferemce
e `s
~.ZF 聘请中介机构费 Intermediary organs
JR|ck=tq 咨询费 Consult fees
wHLLu~m\ 诉讼费 Legal cost
u#~RkY7s 业务招待费 Business entertainment
|e&\<LwsP 技术转让费 Technology transfer fees
/nsX]V6i 矿产资源补偿费 Mineral resources compensation fees
({_{\9O,3 排污费 Pollution discharge fees
S hWJ72c 房产税 Housing property tax
kZ:Zt E 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
qR{
= pR 土地使用税 Tenure tax
c jY-y-vO 印花税 Stamp tax
Z{d^- 财务费用 Finance charge
~~P5k: 利息支出 Interest exchange
(C L%>5V 汇兑损失 Foreign exchange loss
0+ '&`Q!u 各项手续费 Charge for trouble
!qg`/y9 各项专门借款费用 Special-borrowing cost
vr l-$ii Q&;9 x? e 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 _[3D
