17 iq 1、部门的称谓
To?
bp4 j;'Wf[V 市场部Marketing
5&Kn # 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）
:R x"WY 客户服务 Customer Service ，例如客服员叫CSR，R for representative
0\ ^2HjsJ 人事部 Human Resource
F7 6h 行政部 Admin.
|^{" 2l"j 财务部 Finance & Accounting
TN_$E&69I 产品供应 Product Supply，例如产品调度员叫 P S Planner
=
}l A |S ,PxQ[CGg 2、人员的称谓
eH*b -H [ 助理 Assistant
<&Xq`i/( 秘书 secretary
uL A XN 前台接待小姐 Receptionist
cHct |Z
u 文员 clerk ，如
会计文员为Accounting Clerk
z5'
nS&x 主任 supervisor
fOervo 经理 Manager
x}j41E} 总经理 GM，General Manager
PdBhX 入场费admission
ebK
wCZwK* 运费freight
$ zi\ /Yw 小费tip
+Z]%@"S? 学费tuition
>g2.z> 价格，代价charge
@23x;x UH|.@7w 制造费用 Manufacturing overhead
shZ<j7gqI 材料费 Materials
[&V%rhi 管理人员工资 Executive Salaries
Ls*=mh~IY 奖金 Wages
> vy +U 退职金 Retirement allowance
$O!<Zz 补贴 Bonus
X+@ ,vCC 外保劳务费 Outsourcing fee
A@'W $p?5r 福利费 Employee benefits/welfare
p ivS8C 会议费 Coferemce
+[9"M+4- 加班餐费 Special duties
bOKNWI 市内交通费 Business traveling
ob
#XKL 通讯费 Correspondence
Ma#-'J 电话费 Correspondence
!,"G/}'^; 水电取暖费 Water and Steam
O r>[_3 税费 Taxes and dues
hZJqo
+ s 租赁费 Rent
\M@8# k| 管理费 Maintenance
f'U]Ik;Jy 车辆维护费 Vehicles maintenance
DL_ \luh 油料费 Vehicles maintenance
iK:]Q8b 培训费 Education and training
WQL`;uIX 接待费 Entertainment
;d40:q< 图书、印刷费 Books and printing
T,> e\ 运费 Transpotation
sA
lgp2- 保险费 Insurance premium
a| cD{d 支付手续费 Commission
SiT & p 杂费 Sundry charges
`I$A;OPK7 折旧费 Depreciation expense
`_i-BdW 机物料消耗 Article of consumption
8ipLq`) 劳动保护费 Labor protection fees
`_) dEu 总监Director
K W<CU' 总会计师 Finance Controller
VRt*!v<") 高级 Senior 如高级经理为 Senior Manager
)`-]nMc 营业费用 Operating expenses
rOT8 !" 代销手续费 Consignment commission charge
v g]&T 运杂费 Transpotation
")OLm kC 保险费 Insurance premium
iN*@
f8gf 展览费 Exhibition fees
r kl7p? 广告费 Advertising fees
Efl +`6`J 管理费用 Adminisstrative expenses
FoQk 职工工资 Staff Salaries
vxx3^;4p 修理费 Repair charge
,L G&sa" 低值易耗摊销 Article of consumption
[4e5( !e 办公费 Office allowance
DBRJtU!5x 差旅费 Travelling expense
k~ ue^^r} 工会经费 Labour union expenditure
%5
4![-@ 研究与开发费 Research and development expense
6wgOmyJx 福利费 Employee benefits/welfare
KK6YA 职工教育经费 Personnel education
W]OT=6u8o 待业保险费 Unemployment insurance
p'*UM%@SIY 劳动保险费 Labour insurance
<9 ~qAq7^ 医疗保险费 Medical insurance
=Wa\yBj_;m 会议费 Coferemce
YBP{4Rl 聘请中介机构费 Intermediary organs
!w Bmf&= 咨询费 Consult fees
X c^~|%+ 诉讼费 Legal cost
n6f|,D!? 业务招待费 Business entertainment
tDo0Q/` 技术转让费 Technology transfer fees
~7
Tz Ub 矿产资源补偿费 Mineral resources compensation fees
U sTPNQj 排污费 Pollution discharge fees
d,) L,
J 房产税 Housing property tax
y(k2p 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
_ c
2# 土地使用税 Tenure tax
PR+!CF i& 印花税 Stamp tax
YaU A}0cW 财务费用 Finance charge
XvdhPOMy 利息支出 Interest exchange
zBbTj IFQ 汇兑损失 Foreign exchange loss
LHb {9x 各项手续费 Charge for trouble
p98lu'?@ 各项专门借款费用 Special-borrowing cost
%0 4n,&mg $c-3Q| C 
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