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<R#f` 1、部门的称谓
{gluK# Qm WV!qG6\W 市场部Marketing
}kI-UEn$EP 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）
r#*k x# " 客户服务 Customer Service ，例如客服员叫CSR，R for representative
M
*BDrM 人事部 Human Resource
X>EwJ"q# 行政部 Admin.
!7@IWz(, " 财务部 Finance & Accounting
tYiK#N 7 产品供应 Product Supply，例如产品调度员叫 P S Planner
31 4PcSc ws
Lg6 2、人员的称谓
d7qY(!& 助理 Assistant
]K0<DO 9 秘书 secretary
|r 1\ 前台接待小姐 Receptionist
+:?-Xd :p 文员 clerk ，如
会计文员为Accounting Clerk
vb)Z&V6( 主任 supervisor
k_#ra7 zP 经理 Manager
6#fl1GdH- 总经理 GM，General Manager
!Sfy'v. 入场费admission
x)l}d 3
运费freight
$' dJ+@ 小费tip
<~t38|Ff@
学费tuition
w-};\]I 价格，代价charge
aB "W6[ ;$l!mv 7 制造费用 Manufacturing overhead
k'}}eu/ q 材料费 Materials
G`PSb<h\oc 管理人员工资 Executive Salaries
4 %~$A`7 奖金 Wages
[c]X)
@#S 退职金 Retirement allowance
X{\
>TOk 补贴 Bonus
G!T)V2y 外保劳务费 Outsourcing fee
1.!rq,+>1 福利费 Employee benefits/welfare
U|6 ME%xm 会议费 Coferemce
FiJJe 加班餐费 Special duties
` %p}.X 市内交通费 Business traveling
OaRtGJnR 通讯费 Correspondence
5:E7nqsNhq 电话费 Correspondence
?dlQE,hB$ 水电取暖费 Water and Steam
DtG><g}[] 税费 Taxes and dues
T!eeMsI 租赁费 Rent
CUfD[un2D 管理费 Maintenance
dQ@ e+u5 车辆维护费 Vehicles maintenance
?Q;8D@
油料费 Vehicles maintenance
{co(w
7 培训费 Education and training
ZN-J!e"` 接待费 Entertainment
. ]0B=w* Z 图书、印刷费 Books and printing
rBa <s 运费 Transpotation
A>(m}P 保险费 Insurance premium
7)S`AQ2:) 支付手续费 Commission
o Q I3Yz 杂费 Sundry charges
7g}4gX's 折旧费 Depreciation expense
iq-n(Rfw~ 机物料消耗 Article of consumption
n?_!gqK 劳动保护费 Labor protection fees
B2:6=8< 总监Director
>
n Y< J 总会计师 Finance Controller
GJai!$v 高级 Senior 如高级经理为 Senior Manager
3]WIN_h 营业费用 Operating expenses
@|(mR-Jj 代销手续费 Consignment commission charge
Brr{iBz*" 运杂费 Transpotation
ZXljCiNn+\ 保险费 Insurance premium
1s8 v E
f 展览费 Exhibition fees
H`C DfTy 广告费 Advertising fees
+'Pl? QyH 管理费用 Adminisstrative expenses
f!a[+^RB: 职工工资 Staff Salaries
$r *7)/ 修理费 Repair charge
>Jt,TMMlt 低值易耗摊销 Article of consumption
?Q[uIQ?dV 办公费 Office allowance
EWNh:<F? 差旅费 Travelling expense
]]`hnzJX 工会经费 Labour union expenditure
8<t6_* f 研究与开发费 Research and development expense
gN1b?_g 福利费 Employee benefits/welfare
L0ig% 职工教育经费 Personnel education
4\4onCzuT 待业保险费 Unemployment insurance
^;@q^b)ZP 劳动保险费 Labour insurance
t%ye : 医疗保险费 Medical insurance
Ac'[( 会议费 Coferemce
W,5A|Q~ 聘请中介机构费 Intermediary organs
F& .iY0Pt 咨询费 Consult fees
<at/ z9b 诉讼费 Legal cost
U:m[*
}+< 业务招待费 Business entertainment
T^g2N`w2 技术转让费 Technology transfer fees
<8yzBp4gZ 矿产资源补偿费 Mineral resources compensation fees
>[B}eS> 排污费 Pollution discharge fees
^5j| 房产税 Housing property tax
IlG)=?8XZ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
*,5V;7O
R 土地使用税 Tenure tax
n3t1'_/TU} 印花税 Stamp tax
_ fha9` 财务费用 Finance charge
(g
x CP3 利息支出 Interest exchange
J * $u 汇兑损失 Foreign exchange loss
fu'iG7U M 各项手续费 Charge for trouble
j9n3 各项专门借款费用 Special-borrowing cost
kmPK |R $, 4;_4t 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 }UJS*m R
