?C fQwY#N 1、部门的称谓
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Z; L {jx'[C 市场部Marketing
B6IKD 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）
6ZHeAb]" 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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人事部 Human Resource
FvVC 2Z 行政部 Admin.
F5x*#/af 财务部 Finance & Accounting
^TZmc{i 产品供应 Product Supply，例如产品调度员叫 P S Planner
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hA`f4^ 2、人员的称谓
8=Oym~ 助理 Assistant
IowXVdm@6 秘书 secretary
/ YZMP'v 前台接待小姐 Receptionist
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d 文员 clerk ，如
会计文员为Accounting Clerk
cFq<x=S 主任 supervisor
%Jh( 5 经理 Manager
00i MU 总经理 GM，General Manager
&':C"_|&r 入场费admission
*8,W$pe3 运费freight
n7;jME/! 小费tip
HM)D/CO ,? 学费tuition
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价格，代价charge
e{87n>+, h&L-G j 制造费用 Manufacturing overhead
XTX/vbge3m 材料费 Materials
SN{A@dyt 管理人员工资 Executive Salaries
cOdRb=?9 奖金 Wages
ldp9+7n~ 退职金 Retirement allowance
K!9K^ h 补贴 Bonus
9jf9 u0 外保劳务费 Outsourcing fee
&'k(v(>n, 福利费 Employee benefits/welfare
#Swc >jYc 会议费 Coferemce
q
6UZ`9&z 加班餐费 Special duties
K:< V iz 市内交通费 Business traveling
`qmwAT 通讯费 Correspondence
*V:U\G 电话费 Correspondence
5>%^"f 水电取暖费 Water and Steam
9Cd/SlNV2 税费 Taxes and dues
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4rL`|| 管理费 Maintenance
x7E] }h 车辆维护费 Vehicles maintenance
V2?{ebx` 油料费 Vehicles maintenance
)?radg 培训费 Education and training
p 2l@6\m\ 接待费 Entertainment
\
; '#8 图书、印刷费 Books and printing
#y#TEw, 运费 Transpotation
< Ez@cZ" 保险费 Insurance premium
`
~m/ 支付手续费 Commission
J&'*N :d 杂费 Sundry charges
, 2Ed^!` 折旧费 Depreciation expense
vA:ZR=)F 机物料消耗 Article of consumption
]aMDx>OE 劳动保护费 Labor protection fees
X:`=\D 总监Director
vgtAJp+p* 总会计师 Finance Controller
i0 3S9J 高级 Senior 如高级经理为 Senior Manager
um$U3'0e 营业费用 Operating expenses
dkEbP*y Xg 代销手续费 Consignment commission charge
< `Fl Igo 运杂费 Transpotation
r0k :RJP 保险费 Insurance premium
<!G /&T 展览费 Exhibition fees
l[5** ?# 广告费 Advertising fees
rN#9p+t$ 管理费用 Adminisstrative expenses
~2hzyEh 职工工资 Staff Salaries
)Rb t0 修理费 Repair charge
c %Y *XJ' 低值易耗摊销 Article of consumption
e^~d x }X 办公费 Office allowance
,)\G<q
yO6 差旅费 Travelling expense
AFsieJ 工会经费 Labour union expenditure
J| &aqY 研究与开发费 Research and development expense
2Q(ZW@0 福利费 Employee benefits/welfare
|j'@no_rv 职工教育经费 Personnel education
ts[8;<YD 待业保险费 Unemployment insurance
3`S H-"{j% 劳动保险费 Labour insurance
/ o$6"~t 医疗保险费 Medical insurance
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(N3 会议费 Coferemce
;9)nG,P3 聘请中介机构费 Intermediary organs
(L4C1h_]9 咨询费 Consult fees
-ys/I ,}< 诉讼费 Legal cost
9({ 9 r[U 业务招待费 Business entertainment
2<0".5+I 技术转让费 Technology transfer fees
) xV>Va8) 矿产资源补偿费 Mineral resources compensation fees
>J;J&]Olf 排污费 Pollution discharge fees
2.);OFk + 房产税 Housing property tax
p[WlcbBwT 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
GfP' 土地使用税 Tenure tax
| uFb(kL[U 印花税 Stamp tax
?T%"Jgy8 财务费用 Finance charge
U%1M?vT/ 利息支出 Interest exchange
SLkg
Ib~'X 汇兑损失 Foreign exchange loss
~a7@O^q 4 各项手续费 Charge for trouble
Q rSO%Rm1* 各项专门借款费用 Special-borrowing cost
' '9K(p6 0#yH<h$ 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 *R4=4e2#S
