/7Z0| Zw] 1、部门的称谓
>W 2Z]V
9:0JWW^so 市场部Marketing
]X4
A)4y 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）
;w1?EdaO 客户服务 Customer Service ，例如客服员叫CSR，R for representative
u?[P@_i< 人事部 Human Resource
xQs2 ) 行政部 Admin.
(bH*i\W 财务部 Finance & Accounting
?!
dp0< 产品供应 Product Supply，例如产品调度员叫 P S Planner
@
?y(\> k>#,1GbNZy 2、人员的称谓
'qBg^c 助理 Assistant
;zI;oY#.y 秘书 secretary
$?p^
m`t_ 前台接待小姐 Receptionist
0 6 1@N=p8 文员 clerk ，如
会计文员为Accounting Clerk
vG WX= O 主任 supervisor
PQAN ,d 经理 Manager
{xr!H-9ZAA 总经理 GM，General Manager
l= 5kd.{ 入场费admission
i}Ea>bi{N 运费freight
SZJ~ktXC-V 小费tip
cw#p!mOi~ 学费tuition
c0ET] 价格，代价charge
YBQ O ]3f |x3&#(Tf 制造费用 Manufacturing overhead
3$+|nP:U 材料费 Materials
mJb>)bO l 管理人员工资 Executive Salaries
K9
奖金 Wages
&,Dh*)k 退职金 Retirement allowance
CD1}.h 补贴 Bonus
ry}CND(nB 外保劳务费 Outsourcing fee
0hcrQ^BB!b 福利费 Employee benefits/welfare
j<!rc>)2+L 会议费 Coferemce
H@2JL.(k 加班餐费 Special duties
(A`/3A q+ 市内交通费 Business traveling
04NI.Jv 通讯费 Correspondence
^.jIus5 电话费 Correspondence
k{Yj!C>
# 水电取暖费 Water and Steam
]od]S 8$5 税费 Taxes and dues
7QL>f5Q 租赁费 Rent
sJ tz{' 管理费 Maintenance
zllY $V&<! 车辆维护费 Vehicles maintenance
LoUi Yf 油料费 Vehicles maintenance
~d_Z?Z 培训费 Education and training
uy{mSx?td 接待费 Entertainment
%*]3j^b Q+ 图书、印刷费 Books and printing
oz%ZEi \bW 运费 Transpotation
HB`u@9le 保险费 Insurance premium
?,NZ /n 支付手续费 Commission
C/%umazP9 杂费 Sundry charges
dsqqq,>Q 折旧费 Depreciation expense
tUv @4<~,/ 机物料消耗 Article of consumption
ohusL9D 劳动保护费 Labor protection fees
x- ) D@dw< 总监Director
[qlq& ?" 总会计师 Finance Controller
P "W$ZX 高级 Senior 如高级经理为 Senior Manager
L <]j& 营业费用 Operating expenses
yi%A*q~MT 代销手续费 Consignment commission charge
@5Q}o3.zA- 运杂费 Transpotation
|//cA2@. 保险费 Insurance premium
<I'kJ{" 展览费 Exhibition fees
!c T #G 广告费 Advertising fees
f]q3E[?/ 管理费用 Adminisstrative expenses
5gZ0a4 职工工资 Staff Salaries
<=n$o
MO 修理费 Repair charge
9I=J#Hi|+ 低值易耗摊销 Article of consumption
h J#U;GL 办公费 Office allowance
~;#J&V@D 差旅费 Travelling expense
~ C6< 75 工会经费 Labour union expenditure
O:B fbna 研究与开发费 Research and development expense
zTrAk5E 福利费 Employee benefits/welfare
}Y[Z`w 职工教育经费 Personnel education
VkhZt7]K}B 待业保险费 Unemployment insurance
d|]F^DDuI 劳动保险费 Labour insurance
r Y|'<$wvg 医疗保险费 Medical insurance
En A) Rz 会议费 Coferemce
+[`N|x< 聘请中介机构费 Intermediary organs
01 6l$K4 咨询费 Consult fees
|gx{ un` 诉讼费 Legal cost
i68'|4o 业务招待费 Business entertainment
CjORL'3 技术转让费 Technology transfer fees
-N ^}1^gA 矿产资源补偿费 Mineral resources compensation fees
DSYtj} > 排污费 Pollution discharge fees
C9x'yB Dv 房产税 Housing property tax
Y }'C'PR 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
IB
/.i( 土地使用税 Tenure tax
iyU@|^B"Wa 印花税 Stamp tax
Pk [f_%0 财务费用 Finance charge
EonZvT-D= 利息支出 Interest exchange
PHi'&)| 汇兑损失 Foreign exchange loss
f!e8xDfA 各项手续费 Charge for trouble
!(F+~, 各项专门借款费用 Special-borrowing cost
<|k!wfHL 2{!'L'km 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 n99:2 r_
