ji8 Rd"S 1、部门的称谓
;% !?dH6 /d=$,q1 市场部Marketing
HIU @m< 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
B#DV<%GPl 客户服务 Customer Service ，例如客服员叫CSR，R for representative
vn_avYwiy 人事部 Human Resource
an7N< -? 行政部 Admin.
5Ci}w|c/> 财务部 Finance & Accounting
lR( &Wc\j 产品供应 Product Supply，例如产品调度员叫 P S Planner
sooh yK8
g&bO8vR= 2、人员的称谓
"_l[4o[D 助理 Assistant
W#wM PsB 秘书 secretary
m,KY_1%M 前台接待小姐 Receptionist
+\ySx^vi 文员 clerk ，如
会计文员为Accounting Clerk
>r*Zm2($MR 主任 supervisor
j>T''T f 经理 Manager
/0c&!OP 总经理 GM，General Manager
;F+%{LgKl 入场费admission
1)R)+ `y 运费freight
|}} ]&:w2 小费tip
) )F. |w 学费tuition
5R Hs 价格，代价charge
` WB|h)Y Mm;)O'XDE 制造费用 Manufacturing overhead
f/B--j q 材料费 Materials
F,z JdJ 管理人员工资 Executive Salaries
l}^#kHSyd 奖金 Wages
9N29dp>g{{ 退职金 Retirement allowance
w-"&;klV 补贴 Bonus
4{?x(~ 外保劳务费 Outsourcing fee
cm3Y!p{p" 福利费 Employee benefits/welfare
*O5+?J Z! 会议费 Coferemce
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加班餐费 Special duties
XJ\q!{;h 市内交通费 Business traveling
kT1lOP-Bg 通讯费 Correspondence
la4 ,Z 电话费 Correspondence
uM }O8N 水电取暖费 Water and Steam
8if"U xV( 税费 Taxes and dues
Y
'5ck( 租赁费 Rent
fz&}N`n 管理费 Maintenance
[jw o D 车辆维护费 Vehicles maintenance
m&q; .|W 油料费 Vehicles maintenance
|$t0cd 培训费 Education and training
$ T4PC5. 接待费 Entertainment
,fw[ J 图书、印刷费 Books and printing
W24bO|>D 运费 Transpotation
=/; _7|ssd 保险费 Insurance premium
+XE21hb
支付手续费 Commission
:t qjm: 杂费 Sundry charges
r2th6hl~ 折旧费 Depreciation expense
3E vA 5K. 机物料消耗 Article of consumption
1I`D$Xq~: 劳动保护费 Labor protection fees
^ztf:'l@C 总监Director
; ]Aa 总会计师 Finance Controller
Cf7\>U-> 高级 Senior 如高级经理为 Senior Manager
h 3&:"*A2 营业费用 Operating expenses
WGmCQE[/c 代销手续费 Consignment commission charge
@nP }q!y 运杂费 Transpotation
>I?Mi{'a 保险费 Insurance premium
Lvq
]SzOw 展览费 Exhibition fees
d eoM~r9s 广告费 Advertising fees
$<4Ar*i 管理费用 Adminisstrative expenses
([Aq 职工工资 Staff Salaries
u-_$?'l;~ 修理费 Repair charge
\bOjb\ w$ 低值易耗摊销 Article of consumption
AG7}$O . 办公费 Office allowance
S nHAY < 差旅费 Travelling expense
Z?.*.<"Sj 工会经费 Labour union expenditure
%SGO"*_ 研究与开发费 Research and development expense
PHvjsA%" 福利费 Employee benefits/welfare
E/ZJ\@gzD 职工教育经费 Personnel education
bJ
m0 待业保险费 Unemployment insurance
wIF
":' 劳动保险费 Labour insurance
CD_f[u 医疗保险费 Medical insurance
aS vE 会议费 Coferemce
4E>(Y98 聘请中介机构费 Intermediary organs
j>xVy]v= | 咨询费 Consult fees
Nr9[Vz?$P 诉讼费 Legal cost
#sU~fq 业务招待费 Business entertainment
A#X.c= 技术转让费 Technology transfer fees
P|4E1O 矿产资源补偿费 Mineral resources compensation fees
RRqMwy>% 排污费 Pollution discharge fees
^P/D8cXa4 房产税 Housing property tax
Db=>7@h3C 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
k8e"5 he 土地使用税 Tenure tax
}+
2"? f|] 印花税 Stamp tax
$`{q[ { 财务费用 Finance charge
@/~k8M/ 利息支出 Interest exchange
@$d\5Q( G 汇兑损失 Foreign exchange loss
NP `s[ 各项手续费 Charge for trouble
q7&yb.<KD. 各项专门借款费用 Special-borrowing cost
xm|4\H&Bg 9+I/y,aC 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 {(}w4.!
