$6 f3F?y7 1、部门的称谓
{!L~@r 8GUX{K 市场部Marketing
va@Lz&sAE% 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
^
yp{32 客户服务 Customer Service ，例如客服员叫CSR，R for representative
x 9fip- 人事部 Human Resource
?fSG'\h> 行政部 Admin.
8nV+e~ -w 财务部 Finance & Accounting
?:q*(EC< 产品供应 Product Supply，例如产品调度员叫 P S Planner
q0vQ a A;M'LM- M 2、人员的称谓
g) jYFfGfH 助理 Assistant
Xx:"4l.w. 秘书 secretary
&h/X ku&0 前台接待小姐 Receptionist
|Rk@hzM2S 文员 clerk ，如
会计文员为Accounting Clerk
~f98#43 主任 supervisor
3]S$ih&A 经理 Manager
onzxx4bax 总经理 GM，General Manager
#"~<HG}bR/ 入场费admission
wmLs/:~ 运费freight
7!E,V:bt' 小费tip
sO@Tf\d 学费tuition
xb8!B 价格，代价charge
NBGH_6DROw Wne@<+m X 制造费用 Manufacturing overhead
6i/(5 nQ 材料费 Materials
.ioEI s g 管理人员工资 Executive Salaries
rx|pOz,: 奖金 Wages
4kx
N<] 退职金 Retirement allowance
I!K6o.| 1 补贴 Bonus
b>ySv 外保劳务费 Outsourcing fee
%.|@]!C 福利费 Employee benefits/welfare
G 3ptx!
D 会议费 Coferemce
i XjM.G 加班餐费 Special duties
gPPkT" 市内交通费 Business traveling
| +9&rAg 通讯费 Correspondence
-i Z`Y? 电话费 Correspondence
8":Q)9;% 水电取暖费 Water and Steam
D&y
7-/ 税费 Taxes and dues
J|7 3.&B 租赁费 Rent
K-Ef%a2#` 管理费 Maintenance
tCt#%7J;a 车辆维护费 Vehicles maintenance
9->if/r,o 油料费 Vehicles maintenance
"w<#^d_6 培训费 Education and training
W "{N Bi 接待费 Entertainment
sW\!hW1*x 图书、印刷费 Books and printing
$ I?" lky 运费 Transpotation
[nq@m c~< 保险费 Insurance premium
OjA,]Gv6 支付手续费 Commission
");a3 hD 杂费 Sundry charges
]`WJOx4 折旧费 Depreciation expense
$F.a><1rY 机物料消耗 Article of consumption
Q"#J6@ 劳动保护费 Labor protection fees
qHsA1<wg 总监Director
JBZ@'8eqi] 总会计师 Finance Controller
>vsqG=x 高级 Senior 如高级经理为 Senior Manager
!& E-}}< 营业费用 Operating expenses
{)<v&'*c~ 代销手续费 Consignment commission charge
8 &dF 运杂费 Transpotation
hDGF7 保险费 Insurance premium
)4 ;`^]F 展览费 Exhibition fees
8u]2xB =K 广告费 Advertising fees
YS_; OFsd 管理费用 Adminisstrative expenses
&K,i
f 职工工资 Staff Salaries
u*9V&>o 修理费 Repair charge
BZ^}J!Q'* 低值易耗摊销 Article of consumption
MolgwVd 办公费 Office allowance
xT2
PyI_: 差旅费 Travelling expense
lp8v0e4 工会经费 Labour union expenditure
u ^RxD^=L 研究与开发费 Research and development expense
7G],T++N 福利费 Employee benefits/welfare
>yDZw!C 职工教育经费 Personnel education
qqU 64E 待业保险费 Unemployment insurance
`Q,H|hp;k; 劳动保险费 Labour insurance
^LLzZnkcZ 医疗保险费 Medical insurance
q@2siI~W 会议费 Coferemce
Zn v,9- 聘请中介机构费 Intermediary organs
-UT}/:a 咨询费 Consult fees
lu/
( 4ED 诉讼费 Legal cost
&%Tj/ Qx 业务招待费 Business entertainment
|4`{]2C 技术转让费 Technology transfer fees
/qw.p# 矿产资源补偿费 Mineral resources compensation fees
#`s"WnP9'! 排污费 Pollution discharge fees
\73ch 房产税 Housing property tax
-s/ea~=R 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
e96k{C`j0 土地使用税 Tenure tax
Rf 1x`wml 印花税 Stamp tax
kG*~ |ma 财务费用 Finance charge
A+{VG P^ 利息支出 Interest exchange
2J;g{
95z 汇兑损失 Foreign exchange loss
xkA K!uVy 各项手续费 Charge for trouble
$ ME)#( 各项专门借款费用 Special-borrowing cost
/a o5FL a[TMDU;(/4 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 Z/J y'$x
