X. = % 1、部门的称谓
fgW>U*.ar ~P47: IZf 市场部Marketing
{Di()]/ 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）
2)A% 'Akf 客户服务 Customer Service ，例如客服员叫CSR，R for representative
1$*ZN4 人事部 Human Resource
&pCNOHi| 行政部 Admin.
%` cP|k 财务部 Finance & Accounting
s5DEuu>g 产品供应 Product Supply，例如产品调度员叫 P S Planner
;e>pu"# Vk/
!_) 2、人员的称谓
g.3a5#t 助理 Assistant
$ X9`~Sv _ 秘书 secretary
(Mk9##R# 前台接待小姐 Receptionist
;w/|5 ;{A; 文员 clerk ，如
会计文员为Accounting Clerk
3 :XF7T 主任 supervisor
d%y)/5 经理 Manager
c?;YufH'j 总经理 GM，General Manager
\Tc<27 - 入场费admission
u]W$' MyY 运费freight
VuOZZ7y 小费tip
7Z#r9 Vr 学费tuition
vbo:,] T<A 价格，代价charge
KkIxtFM w$X"E*~>8 制造费用 Manufacturing overhead
Y~P1r]pi
B 材料费 Materials
/YP,Wfd% 管理人员工资 Executive Salaries
[f^:V :) { 奖金 Wages
T=EHue$ 退职金 Retirement allowance
29xm66
补贴 Bonus
=V- ^ 外保劳务费 Outsourcing fee
6%hr]>L 福利费 Employee benefits/welfare
U.fL uKt 会议费 Coferemce
|L@&plyB- 加班餐费 Special duties
56;^
NE4 市内交通费 Business traveling
(Q_J{[ F 通讯费 Correspondence
$S_xrrE# 电话费 Correspondence
x:7"/H| 水电取暖费 Water and Steam
J <"=c
z$ 税费 Taxes and dues
A)2eo<ij4 租赁费 Rent
^dR="N 管理费 Maintenance
qHZ!~Kq,"' 车辆维护费 Vehicles maintenance
"Cj {Z@n 油料费 Vehicles maintenance
qT<OiIMj^ 培训费 Education and training
$ ]ew<j 接待费 Entertainment
xppl6
v( 图书、印刷费 Books and printing
5Iql%~_x 运费 Transpotation
A5UZ UU^ 保险费 Insurance premium
D%= VhKq 支付手续费 Commission
S,ENbP%0r 杂费 Sundry charges
kM0TQX)$m 折旧费 Depreciation expense
> FVBn;1 机物料消耗 Article of consumption
pk%%}tP< 劳动保护费 Labor protection fees
<}\!FuC 总监Director
0 tL#-47 总会计师 Finance Controller
88@" +2 高级 Senior 如高级经理为 Senior Manager
v%l dg833l 营业费用 Operating expenses
V0rS^SAF 代销手续费 Consignment commission charge
I@$ cw3 运杂费 Transpotation
#~_ZG% u 保险费 Insurance premium
9J*M ~gKbz 展览费 Exhibition fees
>/r^l)`9_f 广告费 Advertising fees
UA BaS(f3 管理费用 Adminisstrative expenses
qG]G0|f
职工工资 Staff Salaries
wWVLwp4- 修理费 Repair charge
vKcZgIR 低值易耗摊销 Article of consumption
D OsQVdH 办公费 Office allowance
_ d[ 4EY 差旅费 Travelling expense
.T>^bLuFy 工会经费 Labour union expenditure
{Rm N1'% 研究与开发费 Research and development expense
TrYt(F{t 福利费 Employee benefits/welfare
:t7M'BSm2z 职工教育经费 Personnel education
n$* e ( 待业保险费 Unemployment insurance
CeZ+!-lG 劳动保险费 Labour insurance
e5}KzFZmZ 医疗保险费 Medical insurance
7f$ hg8 会议费 Coferemce
)YtdU(^J$ 聘请中介机构费 Intermediary organs
z]twh&^1L 咨询费 Consult fees
wNfWHaH" m 诉讼费 Legal cost
69/br @j%` 业务招待费 Business entertainment
LX!M DZz 技术转让费 Technology transfer fees
<>Nq ]WqA 矿产资源补偿费 Mineral resources compensation fees
7;8#iS/ 排污费 Pollution discharge fees
[U^@Bk h 房产税 Housing property tax
<o aVI? 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
*_ U=KpZF 土地使用税 Tenure tax
Fk-}2_=v i 印花税 Stamp tax
W Z A8D0[ 财务费用 Finance charge
CJ~ gE" 利息支出 Interest exchange
oEuV&m|yX 汇兑损失 Foreign exchange loss
fF|m~#y 各项手续费 Charge for trouble
1MPn{#F f 各项专门借款费用 Special-borrowing cost
% >mB" Y, S^ ,q{x*T 
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