948 lL& 1、部门的称谓
Oo-%;l`& T?!D?YV 市场部Marketing
0\/cTNN 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）
f>i" j 客户服务 Customer Service ，例如客服员叫CSR，R for representative
bOvMXj/HV= 人事部 Human Resource
3 $~6 +i 行政部 Admin.
,o?yS>L_r 财务部 Finance & Accounting
*F_ dP 产品供应 Product Supply，例如产品调度员叫 P S Planner
:< "b"{X" AbXaxt/[g? 2、人员的称谓
QO fqW@g 助理 Assistant
/a
'c P 秘书 secretary
px7<;(I 前台接待小姐 Receptionist
mW+QJ` 3 文员 clerk ，如
会计文员为Accounting Clerk
.#BWu(EYV 主任 supervisor
94H s.S) 经理 Manager
qh IO7 h 总经理 GM，General Manager
q.GA\o 入场费admission
76'vsg 运费freight
ue/GB+U 小费tip
0Qa kFt 学费tuition
X~#jx(0_ 价格，代价charge
7?[{/`k~? -_4ZT^.Lna 制造费用 Manufacturing overhead
x kl XV 材料费 Materials
M8,_E\* 管理人员工资 Executive Salaries
)9PP3" I 奖金 Wages
d^.@~ 退职金 Retirement allowance
r6u )
6J= 补贴 Bonus
Wwf] ,Ya 外保劳务费 Outsourcing fee
@An "ClDa 福利费 Employee benefits/welfare
'IykIf 会议费 Coferemce
dM^1O-K: 加班餐费 Special duties
qh]ILE87 ( 市内交通费 Business traveling
6q8b>LG| 通讯费 Correspondence
s .xJ},E9 电话费 Correspondence
bq}hj Cy
水电取暖费 Water and Steam
YtWO=+rX 税费 Taxes and dues
L{i,.aE/nO 租赁费 Rent
0>aA I3E 管理费 Maintenance
LY? `+/ 车辆维护费 Vehicles maintenance
A=+
|&+? t 油料费 Vehicles maintenance
G QR|t?:t 培训费 Education and training
`'gadCTb= 接待费 Entertainment
REaU=-m- 图书、印刷费 Books and printing
*It`<F| 运费 Transpotation
|Qa [N( 保险费 Insurance premium
Gfbeh % 支付手续费 Commission
e ; # "t 杂费 Sundry charges
BPH-g\q 折旧费 Depreciation expense
*w /})Y3^ 机物料消耗 Article of consumption
AD=qB5: 劳动保护费 Labor protection fees
YR\pt8(z? 总监Director
P_:~!+W, 总会计师 Finance Controller
QsN%a>t 高级 Senior 如高级经理为 Senior Manager
/3>5ex>PN 营业费用 Operating expenses
u5LrZ
t]k 代销手续费 Consignment commission charge
"'8^O Z R 运杂费 Transpotation
7E}. P1 保险费 Insurance premium
7: cm BkXm 展览费 Exhibition fees
lC znH?[ 广告费 Advertising fees
ux
7^PTgcO 管理费用 Adminisstrative expenses
Oosr`e@S 职工工资 Staff Salaries
l
JR 修理费 Repair charge
#K[UqJ+x 低值易耗摊销 Article of consumption
} 0%~x, 办公费 Office allowance
=D@+
_7\? 差旅费 Travelling expense
`RriVYc< 工会经费 Labour union expenditure
T]#S=]G
研究与开发费 Research and development expense
(8$; 4 q[! 福利费 Employee benefits/welfare
7
H~J
?_ 职工教育经费 Personnel education
ohod)8 待业保险费 Unemployment insurance
~ 53uUT|B 劳动保险费 Labour insurance
SBNeN] 医疗保险费 Medical insurance
oOj7y>Nm 会议费 Coferemce
{okx*]PIc 聘请中介机构费 Intermediary organs
SMMs XH 咨询费 Consult fees
B_u1FWc 诉讼费 Legal cost
GW[g!6 6^ 业务招待费 Business entertainment
x)h|!T=B~ 技术转让费 Technology transfer fees
j\o<r0I 矿产资源补偿费 Mineral resources compensation fees
("+J*u*kq_ 排污费 Pollution discharge fees
5ml#/kE 房产税 Housing property tax
?m RGFS 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
J2ryYdo> 土地使用税 Tenure tax
04u ^Q 印花税 Stamp tax
cKb jW 财务费用 Finance charge
Vo@gxC, 利息支出 Interest exchange
f2abee
汇兑损失 Foreign exchange loss
@5i m*ubzM 各项手续费 Charge for trouble
.d4L@{V 各项专门借款费用 Special-borrowing cost
Hw(_l,Xf 8~~*/oCoJt 
CPA会计常用英语词汇.doc (58 K) 下载次数:1 pr;z>|FgA>
