Q @}$b(b 1、部门的称谓
vz^ ] g i4C{3J^ 市场部Marketing
AbU`wr/h 4 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
Iil2R }1 客户服务 Customer Service ，例如客服员叫CSR，R for representative
IrwQ~z3I 人事部 Human Resource
}"Y<<e<z: 行政部 Admin.
Bz+oM N#XJ 财务部 Finance & Accounting
zcpL[@B 产品供应 Product Supply，例如产品调度员叫 P S Planner
, 3R=8 0J R/V68$ 2、人员的称谓
cJKnB!iL5 助理 Assistant
[V}vd@*k 秘书 secretary
l9p
6I 前台接待小姐 Receptionist
rcnH ^P 文员 clerk ，如
会计文员为Accounting Clerk
PZ[-a-p40 主任 supervisor
b3N IFKw 经理 Manager
tldT(E6
总经理 GM，General Manager
YV> a 3 入场费admission
#%,X),%- 运费freight
S)CsH1Q 小费tip
M-WSdG[AJ 学费tuition
]aN9mT
N 价格，代价charge
]&' !0'3` :@w~*eK ~ 制造费用 Manufacturing overhead
;_sJ>.=\ 材料费 Materials
J%bNt)K} 管理人员工资 Executive Salaries
;R$G.5h 奖金 Wages
" <bjS 退职金 Retirement allowance
{R$`YWk 补贴 Bonus
=D zrM% 外保劳务费 Outsourcing fee
VPCI5mS_ 福利费 Employee benefits/welfare
"$BkO[IS 会议费 Coferemce
] #~J[uk 加班餐费 Special duties
Urni JB] 市内交通费 Business traveling
bGh&@&dHr 通讯费 Correspondence
N'1I6e " 电话费 Correspondence
bLT3: q#s 水电取暖费 Water and Steam
V[ UOl J 税费 Taxes and dues
32GI+NN 租赁费 Rent
%PW-E($o< 管理费 Maintenance
I0-1Hr 车辆维护费 Vehicles maintenance
6v@Prw@.b 油料费 Vehicles maintenance
& -/J~b)" 培训费 Education and training
)Rr6@o 接待费 Entertainment
#rHMf%0 图书、印刷费 Books and printing
#y\O+\4e 运费 Transpotation
QW..=}pL 保险费 Insurance premium
R ENCk ( 支付手续费 Commission
cT(nKHL 杂费 Sundry charges
` `xm##K 折旧费 Depreciation expense
l@L k+-[D 机物料消耗 Article of consumption
l,n_G/\ 劳动保护费 Labor protection fees
}3
/io0"D 总监Director
6Dd>ex!-A 总会计师 Finance Controller
`(W"wC 高级 Senior 如高级经理为 Senior Manager
R6~6b&-8 营业费用 Operating expenses
I!zoo[/)% 代销手续费 Consignment commission charge
+;,{`*W+N 运杂费 Transpotation
COi15( G2 保险费 Insurance premium
s$y_(oU,D 展览费 Exhibition fees
~XUU rg; 广告费 Advertising fees
9WHE4'Sa 管理费用 Adminisstrative expenses
%/eG{ oh- 职工工资 Staff Salaries
33` bKKO} 修理费 Repair charge
2e6P?pX~2 低值易耗摊销 Article of consumption
(JU8F-/9 办公费 Office allowance
^;II@n
i 差旅费 Travelling expense
,|f=2t+5X 工会经费 Labour union expenditure
8;M,l2pmR{ 研究与开发费 Research and development expense
1P]J3o 福利费 Employee benefits/welfare
1D%P;eUDp 职工教育经费 Personnel education
$ #^3>u 待业保险费 Unemployment insurance
G-CL \G\n 劳动保险费 Labour insurance
s.(.OXD& 医疗保险费 Medical insurance
z B m~ J% 会议费 Coferemce
WjB ml'^RY 聘请中介机构费 Intermediary organs
erI&XI 咨询费 Consult fees
m.P
F'_)/ 诉讼费 Legal cost
->#wDL!6 业务招待费 Business entertainment
%>&~?zrq 技术转让费 Technology transfer fees
:M6|V_Yp 矿产资源补偿费 Mineral resources compensation fees
Y1o[|yt W 排污费 Pollution discharge fees
y0O(n/ 房产税 Housing property tax
#h u d_ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
7$7|
~k 土地使用税 Tenure tax
s?<F
S@k 印花税 Stamp tax
=Vh]{ y~$ 财务费用 Finance charge
JP!e'oWxi 利息支出 Interest exchange
Tw
\@]fw 汇兑损失 Foreign exchange loss
hl[<o<`Q 各项手续费 Charge for trouble
czw:xG!& 各项专门借款费用 Special-borrowing cost
}[% F xK8m\=# 
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