oZ95 )'L, 1、部门的称谓
OQ"%(w>Hb a*JM2^,HO 市场部Marketing
9], ;i7c 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）
FrD.{(/~ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
mMmzi4HL 人事部 Human Resource
;;'b;,/ 行政部 Admin.
:/fG %e 财务部 Finance & Accounting
-e7|DXj 产品供应 Product Supply，例如产品调度员叫 P S Planner
Vt{C8 0n&N
Xm`s= 5% 2、人员的称谓
+4^XF Pq~ 助理 Assistant
[Z6]$$!#2 秘书 secretary
eIc~J!?<&V 前台接待小姐 Receptionist
F4X/ )$ Dk 文员 clerk ，如
会计文员为Accounting Clerk
;:1d< Q| 主任 supervisor
d{+ H|$L` 经理 Manager
<$Q\vCR 总经理 GM，General Manager
W L-+;h@VQ 入场费admission
*0 M#{HQ 运费freight
jQ.]m 小费tip
,}F2l|x_ 学费tuition
jfF,:(P%W 价格，代价charge
@<Au|l` pgz3d{]ua 制造费用 Manufacturing overhead
8}h ^Frh 材料费 Materials
zMb7a_W 管理人员工资 Executive Salaries
K0 .f4 o 奖金 Wages
c AC2Xq 退职金 Retirement allowance
o+{}O_r 补贴 Bonus
Z y@35;r 外保劳务费 Outsourcing fee
L^rtypkJ 福利费 Employee benefits/welfare
, M$*c 会议费 Coferemce
^qqP):0y1V 加班餐费 Special duties
vFY/o,b \ 市内交通费 Business traveling
%lNWaA
通讯费 Correspondence
'"QC^J oz 电话费 Correspondence
>U~.I2sz 水电取暖费 Water and Steam
FW& P`Iu 税费 Taxes and dues
B#o(21s 租赁费 Rent
Mh'QD)28c 管理费 Maintenance
~jAOGo/&6 车辆维护费 Vehicles maintenance
bT- (lIU 油料费 Vehicles maintenance
ncJ}h\:Sk 培训费 Education and training
pVn 6>\xa 接待费 Entertainment
AoyU1MR( 图书、印刷费 Books and printing
_v4TyJ 运费 Transpotation
#C|:] moe 保险费 Insurance premium
,
$ 5; 支付手续费 Commission
6"WR}S0o 杂费 Sundry charges
`
_()R`= 折旧费 Depreciation expense
vIG8m@-!&; 机物料消耗 Article of consumption
wE3^6 劳动保护费 Labor protection fees
*{tn/ ro6a 总监Director
M]!\X6<_ 总会计师 Finance Controller
%*OKhrM 高级 Senior 如高级经理为 Senior Manager
=O1CxsKt6 营业费用 Operating expenses
td4 *+)'FY 代销手续费 Consignment commission charge
t
p$NT.z 运杂费 Transpotation
3?Y%|ZVM 保险费 Insurance premium
5 b9_6L6 展览费 Exhibition fees
0*V RFd4 广告费 Advertising fees
},0fPkVsU 管理费用 Adminisstrative expenses
{@g3AG% 职工工资 Staff Salaries
$f>Mz|j 修理费 Repair charge
<oV
_EZ 低值易耗摊销 Article of consumption
lT$Vv= M 办公费 Office allowance
Nt67Ye3; 差旅费 Travelling expense
NFY,$ 工会经费 Labour union expenditure
ZA>hN3fE' 研究与开发费 Research and development expense
o L k>|J 福利费 Employee benefits/welfare
}r`!p5\$K0 职工教育经费 Personnel education
?PiJ7| 待业保险费 Unemployment insurance
?yddr`?W 劳动保险费 Labour insurance
2j-|.l c 医疗保险费 Medical insurance
;3Fgy8 T 会议费 Coferemce
~b5aT;ObR 聘请中介机构费 Intermediary organs
s`Z(f:/6* 咨询费 Consult fees
8 kAG EiC
诉讼费 Legal cost
2f`u?T 业务招待费 Business entertainment
& bh?jW 技术转让费 Technology transfer fees
)=9\6zXS 矿产资源补偿费 Mineral resources compensation fees
nl H H}K 排污费 Pollution discharge fees
;E:ra_ l 房产税 Housing property tax
*La*j3 |: 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Cst\ _j 土地使用税 Tenure tax
n5 @ H 印花税 Stamp tax
G hLgV 财务费用 Finance charge
LYGFE jS[ 利息支出 Interest exchange
u% a2
"G| 汇兑损失 Foreign exchange loss
TuwH?{
FzK 各项手续费 Charge for trouble
Ts:dnGR5 各项专门借款费用 Special-borrowing cost
\% &QIe;:k ?A(=%c|,g 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 T{]Tb=
