dK$XNi13.5 1、部门的称谓
g>E LGG |Q T8?Ghbn 市场部Marketing
;R Z ) 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
5
8}U^IW 客户服务 Customer Service ，例如客服员叫CSR，R for representative
n K1Slg#U 人事部 Human Resource
D=A&+6B@- 行政部 Admin.
F/,NDZN 财务部 Finance & Accounting
V@.Ior}w 产品供应 Product Supply，例如产品调度员叫 P S Planner
gs^Xf;g vI
CCs%%U/= 2、人员的称谓
)J o: pkM 助理 Assistant
<`8n^m* 秘书 secretary
o*+" | 前台接待小姐 Receptionist
OR P\b 文员 clerk ，如
会计文员为Accounting Clerk
XW 2b| %T 主任 supervisor
|"q5sym8Y_ 经理 Manager
2lZ
Q) 总经理 GM，General Manager
hk;5w{t}} 入场费admission
@Myo'{3vF 运费freight
JMC
KcZ%N 小费tip
[~+wk9P 学费tuition
^ox=H
NV 价格，代价charge
j.[.1 G*(" x;O[c3 I 制造费用 Manufacturing overhead
h6Ub}(Ov 材料费 Materials
c`)\ Pb/O 管理人员工资 Executive Salaries
etQCzYIhn 奖金 Wages
B9 _ X;c 退职金 Retirement allowance
i'<[DjMDlm 补贴 Bonus
&C5_g$Ma.Z 外保劳务费 Outsourcing fee
pHGY Q;:L 福利费 Employee benefits/welfare
P_^ +A 会议费 Coferemce
d"1]4.c 加班餐费 Special duties
3oj' y txN 市内交通费 Business traveling
4!{KWL `A 通讯费 Correspondence
RXMISt3+{y 电话费 Correspondence
Gm&Za, 4%4 水电取暖费 Water and Steam
#Qw0&kM7I 税费 Taxes and dues
u=
*FI 租赁费 Rent
OU\ ~:: 管理费 Maintenance
{f_={k 车辆维护费 Vehicles maintenance
+yG~T 油料费 Vehicles maintenance
>a<.mU|# 培训费 Education and training
' `[&}R 接待费 Entertainment
vQG5*pR*w 图书、印刷费 Books and printing
@Rze|
T. 运费 Transpotation
d UE,U= 保险费 Insurance premium
b<[Or^X
] 支付手续费 Commission
88O8wJN 杂费 Sundry charges
](]i 'fE> 折旧费 Depreciation expense
y%$AhRk*U 机物料消耗 Article of consumption
4&lv6`G ` 劳动保护费 Labor protection fees
(*9$`!wS 总监Director
biD$ qg 总会计师 Finance Controller
T3.&R#1M8- 高级 Senior 如高级经理为 Senior Manager
< X hm`rH 营业费用 Operating expenses
H \" sgoJ 代销手续费 Consignment commission charge
>0y'Rgfe 运杂费 Transpotation
,Q$ q= E;X 保险费 Insurance premium
;vR4XHl| 展览费 Exhibition fees
.&iawz 广告费 Advertising fees
IVnHf_PzF 管理费用 Adminisstrative expenses
IZ-1c1
职工工资 Staff Salaries
w>&aEv/f 修理费 Repair charge
mkk6`,ov 低值易耗摊销 Article of consumption
#4NaL 办公费 Office allowance
8mrUotjS 差旅费 Travelling expense
[ZwjOi:) 工会经费 Labour union expenditure
wc @X.Q[ 研究与开发费 Research and development expense
WF+99?75 福利费 Employee benefits/welfare
|-67 \p] 职工教育经费 Personnel education
1Faf$J~7| 待业保险费 Unemployment insurance
z]y.W`i 劳动保险费 Labour insurance
B2vh-%6 3 医疗保险费 Medical insurance
] )\Pqn( 会议费 Coferemce
Lnl(2x D 聘请中介机构费 Intermediary organs
nsC3 咨询费 Consult fees
/ N10
诉讼费 Legal cost
i v38p%Zm 业务招待费 Business entertainment
qH >d 技术转让费 Technology transfer fees
;%9 |k U 矿产资源补偿费 Mineral resources compensation fees
9wUkh}s 排污费 Pollution discharge fees
r.&Vw|*>
房产税 Housing property tax
BsDn5\ q 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
a$OE0z n` 土地使用税 Tenure tax
R$<&ie6UQ 印花税 Stamp tax
.o^l
z 9: 财务费用 Finance charge
1W
LXM^ 4 利息支出 Interest exchange
>Eto(
y"q 汇兑损失 Foreign exchange loss
kd(8I_i@ 各项手续费 Charge for trouble
` wEb<H
各项专门借款费用 Special-borrowing cost
` cUl7 'j CAWNDl4 
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