S @[B?sNj 1、部门的称谓
;'~GuZ#I '|^<|S_+K 市场部Marketing
LOf)D7T 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）
Dj(!i1eQNZ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
$:D-dUr1 人事部 Human Resource
NT&sk rzW 行政部 Admin.
$ >=?'wr 财务部 Finance & Accounting
fA{t\
产品供应 Product Supply，例如产品调度员叫 P S Planner
(f `zd. |\k, qVQ 2、人员的称谓
hX&Jq%{oa 助理 Assistant
nOj0"c 秘书 secretary
|QcE5UC 前台接待小姐 Receptionist
T (2*P5 %& 文员 clerk ，如
会计文员为Accounting Clerk
'&42E[0P 主任 supervisor
`@)>5gW&p 经理 Manager
LL"c 9jb4z 总经理 GM，General Manager
rIJv(&l 入场费admission
FQW{c3%qZ 运费freight
.qAlPe L: 小费tip
3:~ *cU 学费tuition
u/>+cT6} 价格，代价charge
3L1MMUACL -jdhdh 制造费用 Manufacturing overhead
MR`lF-|a| 材料费 Materials
(`me}8 管理人员工资 Executive Salaries
09L"~:rg 奖金 Wages
yZcnk y 退职金 Retirement allowance
3Eu;_u_ 补贴 Bonus
!Un &OAy.! 外保劳务费 Outsourcing fee
6#za\ [ 福利费 Employee benefits/welfare
tTcff9ee 会议费 Coferemce
q88;{?T1 加班餐费 Special duties
SL ) ope 市内交通费 Business traveling
L-z9n@=8\ 通讯费 Correspondence
nC 2e^=^ 电话费 Correspondence
FBGe s[, 水电取暖费 Water and Steam
SQ0?M \D7 税费 Taxes and dues
S<nf"oy_K 租赁费 Rent
xN
CU5 管理费 Maintenance
f
jP(r+[ 车辆维护费 Vehicles maintenance
Wv7hY" 油料费 Vehicles maintenance
wJMk%N~R : 培训费 Education and training
&V7 7Wn OY 接待费 Entertainment
lGZf_X)gA^ 图书、印刷费 Books and printing
v-ZTl4j$ 运费 Transpotation
t$zeB
OI) 保险费 Insurance premium
J@l QzRqRb 支付手续费 Commission
c ]]e( 杂费 Sundry charges
A-*y[/ 折旧费 Depreciation expense
U
6x$R O! 机物料消耗 Article of consumption
UEeq@ot/ 4 劳动保护费 Labor protection fees
6haw\ * 总监Director
Y6 : b 总会计师 Finance Controller
>O$ JS, 高级 Senior 如高级经理为 Senior Manager
-Wm'@4bH 营业费用 Operating expenses
d$qi. %<kh 代销手续费 Consignment commission charge
I3,
0vnE@ 运杂费 Transpotation
*VV#o/Q p 保险费 Insurance premium
8_:j.(n 展览费 Exhibition fees
YU ,fx<c 广告费 Advertising fees
KJP}0|[ 管理费用 Adminisstrative expenses
H9%[!
RF 职工工资 Staff Salaries
64LAZE QX 修理费 Repair charge
Gr8%%]
1!0 低值易耗摊销 Article of consumption
Hn sPXF'8g 办公费 Office allowance
"[
#. 差旅费 Travelling expense
$eiW2 @ 工会经费 Labour union expenditure
)j\9IdkU;y 研究与开发费 Research and development expense
[!ilcHE) 福利费 Employee benefits/welfare
Y?#a UQc 职工教育经费 Personnel education
I#UL nSJ3 待业保险费 Unemployment insurance
U+-R2w]#q_ 劳动保险费 Labour insurance
;6}> Shs 医疗保险费 Medical insurance
k3CHv =U{ 会议费 Coferemce
iBh.&K{j 聘请中介机构费 Intermediary organs
\]|(w*C 咨询费 Consult fees
:`B70D8ku 诉讼费 Legal cost
31 &;3?3> 业务招待费 Business entertainment
LMHii Os, 技术转让费 Technology transfer fees
iiLDl 矿产资源补偿费 Mineral resources compensation fees
l8 H8c & 排污费 Pollution discharge fees
MWq1 "c 房产税 Housing property tax
)<(3 .M 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Nh[H [1"J 土地使用税 Tenure tax
XIBm8IkF 印花税 Stamp tax
au#/Q 财务费用 Finance charge
&t,"k'p
利息支出 Interest exchange
~xt]g zp{ 汇兑损失 Foreign exchange loss
&fe67#0r) 各项手续费 Charge for trouble
'37 <+N 各项专门借款费用 Special-borrowing cost
uNf9 7*~_ !:c _i,N 
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