rZu_"bcJ 1、部门的称谓
l4U& CA y 1?(BWX)7 市场部Marketing
ifTVTd7O 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）
Rt7}e09HV 客户服务 Customer Service ，例如客服员叫CSR，R for representative
;DC0LJ 人事部 Human Resource
<ofXNv;` 行政部 Admin.
<B`}18x 财务部 Finance & Accounting
||`w MWq 产品供应 Product Supply，例如产品调度员叫 P S Planner
dwrc"GK!o \2_>$:UoV 2、人员的称谓
"x\3`Qk 助理 Assistant
Cb =r 8C 秘书 secretary
/T#<g: 前台接待小姐 Receptionist
;T#t)oV
文员 clerk ，如
会计文员为Accounting Clerk
r{\cm
Ds 主任 supervisor
8o -?Y.2 经理 Manager
[7
<X&Q 总经理 GM，General Manager
&M>S$+I
n 入场费admission
kUP [&/Lc 运费freight
,z 1# |Y 小费tip
c::x.B"w
学费tuition
pal))e! B 价格，代价charge
~e{2 Y% 3
%DA { 制造费用 Manufacturing overhead
{6 #3` 材料费 Materials
!Q.c8GRUQ 管理人员工资 Executive Salaries
~|DF-t
V 奖金 Wages
# c dLg-v 退职金 Retirement allowance
=v:_N.Fh-c 补贴 Bonus
rFx2 S 外保劳务费 Outsourcing fee
{)b`fq 福利费 Employee benefits/welfare
6\5U%~78 会议费 Coferemce
< ya'L& 加班餐费 Special duties
*}/xy
SH3 市内交通费 Business traveling
"3\RJ?eW:S 通讯费 Correspondence
C{!Czz.N 电话费 Correspondence
GGJ_,S* 水电取暖费 Water and Steam
v/m`rc]e 税费 Taxes and dues
P* aD2("Z 租赁费 Rent
7y[ B[$P 管理费 Maintenance
N-> ;q ^ 车辆维护费 Vehicles maintenance
J
YSw!!eC 油料费 Vehicles maintenance
*r-Bt1 培训费 Education and training
o8s&n3mY}y 接待费 Entertainment
~B= \![ 图书、印刷费 Books and printing
2$\f !6p 运费 Transpotation
AP@
xZ%;K 保险费 Insurance premium
+ ixDB0"\ 支付手续费 Commission
\&TTe8 杂费 Sundry charges
c U{LyZp 折旧费 Depreciation expense
mceSUKI;L 机物料消耗 Article of consumption
hA@X;Mh^w 劳动保护费 Labor protection fees
_I8-0DnOM 总监Director
(XW#,=rYk 总会计师 Finance Controller
whLske- 高级 Senior 如高级经理为 Senior Manager
BbU&e z8P 营业费用 Operating expenses
qL'3MY.! 代销手续费 Consignment commission charge
htF&VeIte 运杂费 Transpotation
y
Bl<E$= 保险费 Insurance premium
k BONP^ xI 展览费 Exhibition fees
rW`F|F% 广告费 Advertising fees
#5H@/o8!s= 管理费用 Adminisstrative expenses
;JZ
XS M-3 职工工资 Staff Salaries
M}nalr+# 修理费 Repair charge
%kc g#p+tE 低值易耗摊销 Article of consumption
PN'8"8`{ 办公费 Office allowance
} 2\"(_ 差旅费 Travelling expense
Y4{`?UM&h 工会经费 Labour union expenditure
JfVay I= 研究与开发费 Research and development expense
WEsH@
[ 福利费 Employee benefits/welfare
t&&OhH K 职工教育经费 Personnel education
:EO}uP2 待业保险费 Unemployment insurance
/C(L(X 劳动保险费 Labour insurance
VLO>{"{' 医疗保险费 Medical insurance
"
(xS[i 会议费 Coferemce
9 V"j=1B} 聘请中介机构费 Intermediary organs
r[,KE.^6~# 咨询费 Consult fees
JNu - z:J 诉讼费 Legal cost
Gt1Up~\s 业务招待费 Business entertainment
AH7k|6ku<* 技术转让费 Technology transfer fees
%b*%'#iK 矿产资源补偿费 Mineral resources compensation fees
E$ 1^}RGT) 排污费 Pollution discharge fees
gRFC n6Q 房产税 Housing property tax
1z`,*eD7 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
o}
%fs
* 土地使用税 Tenure tax
^s?
wnEo;j 印花税 Stamp tax
eyE&<:F#J 财务费用 Finance charge
wH`@r?& 利息支出 Interest exchange
7'8O*EoB' 汇兑损失 Foreign exchange loss
~FsUK;? 各项手续费 Charge for trouble
3Yf$WE8#l 各项专门借款费用 Special-borrowing cost
UP`q6] P ;+jp,( 7 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 nY8UJy}<oL
