;(f) &Yom 1、部门的称谓
FOv=!'S o !O+) sbd< 市场部Marketing
/[a~3^Gs^ 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）
x[wq]q#* 客户服务 Customer Service ，例如客服员叫CSR，R for representative
3 R=,1< 人事部 Human Resource
]e" =$2d$ 行政部 Admin.
2 Wt> Mi 财务部 Finance & Accounting
_GXk0Ia3` 产品供应 Product Supply，例如产品调度员叫 P S Planner
;,C)!c& y6ECdVF 2、人员的称谓
04LI]' 助理 Assistant
s1M Erd 秘书 secretary
q!{y&.&\ 前台接待小姐 Receptionist
*rM^;4Zt 文员 clerk ，如
会计文员为Accounting Clerk
Sz%t JD.. 主任 supervisor
nno}e/zqf 经理 Manager
^nT/i
.#_ 总经理 GM，General Manager
!POl;%\ 入场费admission
:By?O"LQ 运费freight
6_J$UBT 小费tip
3B1X Zm 学费tuition
nGpXI\K 价格，代价charge
#zG&|<hc MuYk};f 制造费用 Manufacturing overhead
WQ~;;. v# 材料费 Materials
In:9\7~jC
管理人员工资 Executive Salaries
TC @s
奖金 Wages
8| ):`u 退职金 Retirement allowance
wg7V-+@i 补贴 Bonus
X> 1,!I9 外保劳务费 Outsourcing fee
J ][T"K 福利费 Employee benefits/welfare
|XT)QK1 会议费 Coferemce
<L mIK 加班餐费 Special duties
sNj)ZWgd> 市内交通费 Business traveling
~k \fhx 通讯费 Correspondence
v/Py "hQ 电话费 Correspondence
VvvRRP^q 水电取暖费 Water and Steam
*i \Qo 税费 Taxes and dues
-d~4A
租赁费 Rent
i 'a?kSy 管理费 Maintenance
931bA&SL=/ 车辆维护费 Vehicles maintenance
-9%:ilX~ 油料费 Vehicles maintenance
WB?jRYp 培训费 Education and training
NE"@Bk
cm 接待费 Entertainment
X>d"]GD 图书、印刷费 Books and printing
~T ]m>A! 运费 Transpotation
SFB~
->db 保险费 Insurance premium
C\3y {s 支付手续费 Commission
1 9&<|qTz 杂费 Sundry charges
y[`l3;u:' 折旧费 Depreciation expense
xe#FUS
3 机物料消耗 Article of consumption
)2pbpbWX> 劳动保护费 Labor protection fees
$h5xH9x
; 总监Director
6 )Hwt_b 总会计师 Finance Controller
hLI` If/+K 高级 Senior 如高级经理为 Senior Manager
_76PIR{an 营业费用 Operating expenses
CUO+9X-<8 代销手续费 Consignment commission charge
]Uw<$!$-]s 运杂费 Transpotation
DQNnNsP:M- 保险费 Insurance premium
W 0(_ ~ 展览费 Exhibition fees
1QqYQafA 广告费 Advertising fees
*'OxAfa#x 管理费用 Adminisstrative expenses
]=.\-K 职工工资 Staff Salaries
;o^eC!: /% 修理费 Repair charge
2VF%@p 低值易耗摊销 Article of consumption
Fgk a jig 办公费 Office allowance
Ager$uC 差旅费 Travelling expense
6o
|kIBte- 工会经费 Labour union expenditure
G'rxX Jq 研究与开发费 Research and development expense
9 :fOYT$8 福利费 Employee benefits/welfare
1q~+E\x 职工教育经费 Personnel education
tkVbo.[8K 待业保险费 Unemployment insurance
!(mj yr 劳动保险费 Labour insurance
wHs YF` 医疗保险费 Medical insurance
8MK>)P o) 会议费 Coferemce
%u`8mi nCt 聘请中介机构费 Intermediary organs
uXI_M
) 咨询费 Consult fees
r> dwDBE 诉讼费 Legal cost
Jp
j}@, 业务招待费 Business entertainment
YCdS!&^UN 技术转让费 Technology transfer fees
g3Ec"_>P 矿产资源补偿费 Mineral resources compensation fees
* 1 T& 排污费 Pollution discharge fees
&Flglj~7l 房产税 Housing property tax
^g*pGrl# 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
j Yx38_5e 土地使用税 Tenure tax
4F Ek5D 印花税 Stamp tax
*7*lE"$p 财务费用 Finance charge
/+8JCp
利息支出 Interest exchange
AcS|c:3MUy 汇兑损失 Foreign exchange loss
`D>S;[~S7 各项手续费 Charge for trouble
6$fHtJD: 各项专门借款费用 Special-borrowing cost
6S\C}U/ 'HT7_$?* 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 UUSq$~Ct
