hkm}oY W+ 1、部门的称谓
[Gv8Fn/aG D`!Bj hlW
市场部Marketing
@ S[As~9X 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@s|
b s? 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<#57q% 人事部 Human Resource
kksff
zG 行政部 Admin.
je2"D7D 财务部 Finance & Accounting
Eu~1t& 4 产品供应 Product Supply，例如产品调度员叫 P S Planner
| 4}Y:d nxBP@Td 2、人员的称谓
"crp/Bj ? 助理 Assistant
FG{,l=Z0 秘书 secretary
zVf79UrK 前台接待小姐 Receptionist
&+A 78I 文员 clerk ，如
会计文员为Accounting Clerk
rNo/H<J%+j 主任 supervisor
64mD%URT 经理 Manager
8 >LDo"
< 总经理 GM，General Manager
~x /ka43 入场费admission
[7HBn 运费freight
F[%k ;aJ 小费tip
RSbq<f>BFo 学费tuition
jP_s(PQ 价格，代价charge
UcD<vg"p QdcuV\B} 制造费用 Manufacturing overhead
hY%} x5ntU 材料费 Materials
>`a^E 1) 管理人员工资 Executive Salaries
G~bDl:k`A 奖金 Wages
v0! 1W 退职金 Retirement allowance
fe `_0lxj 补贴 Bonus
u/S> *E 外保劳务费 Outsourcing fee
!G[%; d 福利费 Employee benefits/welfare
YEaT_zWG0 会议费 Coferemce
d0ht*b 加班餐费 Special duties
g[t paQ 市内交通费 Business traveling
c /^jD5U7 通讯费 Correspondence
.U@u | 电话费 Correspondence
rO .[/#p\ 水电取暖费 Water and Steam
_>;MQ)Km~ 税费 Taxes and dues
kSc~gJrne 租赁费 Rent
t2
OBVzK 管理费 Maintenance
bHx
@ 车辆维护费 Vehicles maintenance
|39,n~"o& 油料费 Vehicles maintenance
7)[Ve1;/N 培训费 Education and training
`[#id@Z1 接待费 Entertainment
i
rq{ 21 图书、印刷费 Books and printing
k+?g WZ \ 运费 Transpotation
9_ jiUZFje 保险费 Insurance premium
l4r >#n\yj 支付手续费 Commission
Z'2AsT 杂费 Sundry charges
pg7~%E4 折旧费 Depreciation expense
Me? I8:/ 机物料消耗 Article of consumption
S2E z}*plp 劳动保护费 Labor protection fees
6("bdx;! 总监Director
(BxmV1 总会计师 Finance Controller
Zr2T^p5u 高级 Senior 如高级经理为 Senior Manager
Nb
!i_@m%s 营业费用 Operating expenses
v6=%KXS F 代销手续费 Consignment commission charge
Sa 9VwVUE
运杂费 Transpotation
52Lp_M 保险费 Insurance premium
u*I'c2m 展览费 Exhibition fees
D]*|Zmr+} 广告费 Advertising fees
bQ
q/~ 管理费用 Adminisstrative expenses
$.d,>F6 职工工资 Staff Salaries
]> Z9K@ 修理费 Repair charge
!
M CV@5$ 低值易耗摊销 Article of consumption
iEr?s-or 办公费 Office allowance
=fnBE`Uc 差旅费 Travelling expense
<dD!_S6@, 工会经费 Labour union expenditure
<&) hg: 研究与开发费 Research and development expense
,K\7y2/ 福利费 Employee benefits/welfare
R_+:nCB@, 职工教育经费 Personnel education
]
L#c
<0 待业保险费 Unemployment insurance
wf]?:'} 劳动保险费 Labour insurance
W]7<PL*u 医疗保险费 Medical insurance
B'(zhjV 会议费 Coferemce
hI*v ) c 聘请中介机构费 Intermediary organs
@M-w8!.~ 咨询费 Consult fees
K/
N{F\ 诉讼费 Legal cost
!i (V.A 业务招待费 Business entertainment
H,GjPIG 技术转让费 Technology transfer fees
xl,%
Z~[ 矿产资源补偿费 Mineral resources compensation fees
u*=^>LD 排污费 Pollution discharge fees
'V:MppQVZ. 房产税 Housing property tax
>F OCdlJ# 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
K`9~#Zx$ 土地使用税 Tenure tax
=gR/ t@Ld 印花税 Stamp tax
hR7uAk_? 财务费用 Finance charge
u1y>7,Z6W 利息支出 Interest exchange
{'M/wT)FeC 汇兑损失 Foreign exchange loss
#'> )?]tn 各项手续费 Charge for trouble
c,;VnZ
9wC 各项专门借款费用 Special-borrowing cost
H .;}%id /"k [T 
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