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6A5 1、部门的称谓
ohk =7d.' n//a;m 市场部Marketing
O v6=|]cW 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）
8, ^UQ5
x 客户服务 Customer Service ，例如客服员叫CSR，R for representative
! iqz 4E 人事部 Human Resource
QLl44*@ 行政部 Admin.
,1L^#?Q~ 财务部 Finance & Accounting
CP^^ct-C 产品供应 Product Supply，例如产品调度员叫 P S Planner
Wfy+7$14M v*v&f!Ym&s 2、人员的称谓
oGJI3Oh 助理 Assistant
ep|u_|sB/r 秘书 secretary
7?s> u937 前台接待小姐 Receptionist
I9 m 文员 clerk ，如
会计文员为Accounting Clerk
ljmHX2p 主任 supervisor
8/v_ uEG 经理 Manager
\v Go5` 总经理 GM，General Manager
uESHTX/[ 入场费admission
Y7HWf 运费freight
OYy8u{@U: 小费tip
JJ Xf%o0yq 学费tuition
#*@Yil=1 价格，代价charge
?zqXHv#x 7\lc aC@
制造费用 Manufacturing overhead
2=RDAipf59 材料费 Materials
{S!~pn& ^Y 管理人员工资 Executive Salaries
'/?&Go l- 奖金 Wages
p*A//^wQ 退职金 Retirement allowance
)DMbO"7 补贴 Bonus
%# #
bg< 外保劳务费 Outsourcing fee
QKxu vW 福利费 Employee benefits/welfare
mi?Fy
0\ 会议费 Coferemce
H] \H'r" 加班餐费 Special duties
5E}i<}sq5 市内交通费 Business traveling
o?
=u#= 通讯费 Correspondence
V qf }(3K0 电话费 Correspondence
M Cz3RZ K 水电取暖费 Water and Steam
FMiYZ1^r 税费 Taxes and dues
FS [CUoA 租赁费 Rent
gnt[l 0m 管理费 Maintenance
xgVt0=q 车辆维护费 Vehicles maintenance
4" @yGXUb 油料费 Vehicles maintenance
zi'?FM[f) 培训费 Education and training
0vEa]ljS 接待费 Entertainment
j*n C
IxF 图书、印刷费 Books and printing
Sw ~<W%! ? 运费 Transpotation
Q_S
fFsY 保险费 Insurance premium
p /:L;5F 支付手续费 Commission
m`t7-kiZ 杂费 Sundry charges
F7d
f 折旧费 Depreciation expense
-.y3:^){^ 机物料消耗 Article of consumption
$!t! = 劳动保护费 Labor protection fees
F6 Ixu_s 总监Director
' tc$#f^: 总会计师 Finance Controller
O<5bsKw'r 高级 Senior 如高级经理为 Senior Manager
ZtiOf}@i\ 营业费用 Operating expenses
_]NM@ 'e 代销手续费 Consignment commission charge
71eD~fNdx 运杂费 Transpotation
mtp[] 保险费 Insurance premium
\ y=,=;yv 展览费 Exhibition fees
;X>KP,/r$ 广告费 Advertising fees
'
x|B' 管理费用 Adminisstrative expenses
&' Ch[Wo]H 职工工资 Staff Salaries
U i;o/Z3 修理费 Repair charge
qe0@tKim 低值易耗摊销 Article of consumption
|Ia46Y
S 办公费 Office allowance
:98P e6 差旅费 Travelling expense
8K$:9+OY 工会经费 Labour union expenditure
CU oMB r 研究与开发费 Research and development expense
GlaWBF# 福利费 Employee benefits/welfare
?tBEB5 职工教育经费 Personnel education
.w`8_v &Y 待业保险费 Unemployment insurance
F4@h} T5) 劳动保险费 Labour insurance
umj7-fh 医疗保险费 Medical insurance
uE>}>6)b 会议费 Coferemce
5 p750`n 聘请中介机构费 Intermediary organs
VFyt9:a 咨询费 Consult fees
R8a xdV9( 诉讼费 Legal cost
N$. ''D?7D 业务招待费 Business entertainment
?/O +5rjA 技术转让费 Technology transfer fees
mu*wX'.' 矿产资源补偿费 Mineral resources compensation fees
^+pmZw9
0 排污费 Pollution discharge fees
_)ERi*}x8 房产税 Housing property tax
FQ[::*- 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
,}bC 土地使用税 Tenure tax
dJ$}] 印花税 Stamp tax
p B )nQ5l' 财务费用 Finance charge
*Owq_)_ (| 利息支出 Interest exchange
,5nrov v 汇兑损失 Foreign exchange loss
OyVp 3O 各项手续费 Charge for trouble
-.xs=NwB.| 各项专门借款费用 Special-borrowing cost
+* &!u=%G f
O9e ; 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 t4nAy)I)P
