;QQ/bM&I 1、部门的称谓
=UZ m4=T w?M ` gl8r 市场部Marketing
u%n
hQ% 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）
cb _nlG! 客户服务 Customer Service ，例如客服员叫CSR，R for representative
R|!4klb 人事部 Human Resource
,<=_t{^ 行政部 Admin.
PkDh[i9Z| 财务部 Finance & Accounting
f,8PPJ:, 产品供应 Product Supply，例如产品调度员叫 P S Planner
B..> *Xb "'U]4 Z%q! 2、人员的称谓
HJOoCf 助理 Assistant
Kl*/{&,P 秘书 secretary
`FIS2sl / 前台接待小姐 Receptionist
jN sM&s, 文员 clerk ，如
会计文员为Accounting Clerk
{o8K&XU#&t 主任 supervisor
Ny 7vId 经理 Manager
UAtdRVi]M 总经理 GM，General Manager
}j|YX&`p 入场费admission
;C+
_K S 运费freight
1tFx
Z#(G 小费tip
5 m
rkw 学费tuition
4Kn)5> 价格，代价charge
3 >G"&T{ F ss@/- 制造费用 Manufacturing overhead
ZgL ]ex 材料费 Materials
Rc`zt7hbJ 管理人员工资 Executive Salaries
rA1;DSw6E[ 奖金 Wages
*!yY7 ~# 退职金 Retirement allowance
78FK{Cr 补贴 Bonus
p`oHF 5 外保劳务费 Outsourcing fee
%CG= mTP 福利费 Employee benefits/welfare
`:EU~4s\ 会议费 Coferemce
fB
ct%M 3 加班餐费 Special duties
p|'Rm ]&jb 市内交通费 Business traveling
C t9*T`Gl 通讯费 Correspondence
`'/1Ij+ 电话费 Correspondence
C 4hvk'= 水电取暖费 Water and Steam
E L1*@ 税费 Taxes and dues
B3V+/o6 租赁费 Rent
@z7$ 1pl} 管理费 Maintenance
z irnur1 车辆维护费 Vehicles maintenance
3("E5lI(g: 油料费 Vehicles maintenance
^TCfj^FP 培训费 Education and training
N##-
vV
接待费 Entertainment
"AHuq%j 图书、印刷费 Books and printing
,HfdiGs}j 运费 Transpotation
=1% < 保险费 Insurance premium
1Et{lrgh
f 支付手续费 Commission
p"=8{LrO 杂费 Sundry charges
Y .\<P*iO 折旧费 Depreciation expense
\Gz
79VW 机物料消耗 Article of consumption
>I;J!{ 劳动保护费 Labor protection fees
4F?O5&329i 总监Director
_:?b -44 总会计师 Finance Controller
?E.MP7Y# V 高级 Senior 如高级经理为 Senior Manager
[f r!J?/@ 营业费用 Operating expenses
EY'
48S 代销手续费 Consignment commission charge
wlfq$h p 运杂费 Transpotation
-owap -Va 保险费 Insurance premium
g 9:V00^< 展览费 Exhibition fees
A7s va@}W 广告费 Advertising fees
84M*)cKR~ 管理费用 Adminisstrative expenses
"!_,N@\t 职工工资 Staff Salaries
Ln&CB!u 修理费 Repair charge
td\'BV 低值易耗摊销 Article of consumption
gL6.,4q+1 办公费 Office allowance
Gque@u 差旅费 Travelling expense
,(& 5y:o 工会经费 Labour union expenditure
CeW}z kcT 研究与开发费 Research and development expense
.Sjg 福利费 Employee benefits/welfare
%pr}Xs(-f 职工教育经费 Personnel education
cg' z:_l 待业保险费 Unemployment insurance
Tlz~o[`& 劳动保险费 Labour insurance
%2EHYBQjN 医疗保险费 Medical insurance
_XUDPC(*qz 会议费 Coferemce
=1Tn~)^O 聘请中介机构费 Intermediary organs
(pkq{: Fs 咨询费 Consult fees
R'x^Y" 诉讼费 Legal cost
uP BtR 业务招待费 Business entertainment
+pJ~ <ug] 技术转让费 Technology transfer fees
DjQ gF=; 矿产资源补偿费 Mineral resources compensation fees
uw9w{3] 0f 排污费 Pollution discharge fees
O (YvE 房产税 Housing property tax
TW T h! 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
]m"6a-,` 土地使用税 Tenure tax
9:]|TIPi 印花税 Stamp tax
T,fDH!a 财务费用 Finance charge
{.D/MdwW; 利息支出 Interest exchange
$'
>|r] 汇兑损失 Foreign exchange loss
nT xN>?l2E 各项手续费 Charge for trouble
W,s
Pg\G 3 各项专门借款费用 Special-borrowing cost
PBp +(o- C9"yu&l 
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