?5 cI' 1、部门的称谓
9 ;Ox;;w M9@ri ^x
市场部Marketing
MP 2~;
T}~ 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）
:8+Ni d) 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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qJh 人事部 Human Resource
tAte)/0 C 行政部 Admin.
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1 财务部 Finance & Accounting
.dQQoyR+O 产品供应 Product Supply，例如产品调度员叫 P S Planner
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RcF 2、人员的称谓
p >;_e( 助理 Assistant
I{ :(z3 秘书 secretary
D{d>5P?W 前台接待小姐 Receptionist
i21Gw41p: 文员 clerk ，如
会计文员为Accounting Clerk
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主任 supervisor
x61 U[/r 经理 Manager
?Ovqp-sw 总经理 GM，General Manager
Y> Wu 入场费admission
Nn"+w|v[ev 运费freight
Gkv{~ ?95 小费tip
X>.
NFB 学费tuition
deixy.
| 价格，代价charge
9n5<]Q ( B 0!"A 制造费用 Manufacturing overhead
`o? Ph&p} 材料费 Materials
VZ](uF BY 管理人员工资 Executive Salaries
!i%"7tQ3$ 奖金 Wages
e^Ky<*Y 退职金 Retirement allowance
&o97u4xi 补贴 Bonus
Tk O[rAC 外保劳务费 Outsourcing fee
M
z;[ +p 福利费 Employee benefits/welfare
]$\|ktY! 会议费 Coferemce
4[-*~C|W5 加班餐费 Special duties
fb:j%1WF 市内交通费 Business traveling
(? ! ,p^ 通讯费 Correspondence
u@%
r 电话费 Correspondence
I1>N4R-j 水电取暖费 Water and Steam
H'UR8 % 税费 Taxes and dues
-tI'3oT1 租赁费 Rent
d/e|'MPX 管理费 Maintenance
?cEskafb> 车辆维护费 Vehicles maintenance
1G'`2ATF* 油料费 Vehicles maintenance
1#4PG'H 培训费 Education and training
>xn}N6Rj2~ 接待费 Entertainment
U D y(v ] 图书、印刷费 Books and printing
cFF*Z=L _ 运费 Transpotation
5+jf/}t A 保险费 Insurance premium
*cg(
?yg 支付手续费 Commission
oejfU;+$ 杂费 Sundry charges
Ep4Hqx $ 折旧费 Depreciation expense
!HJ$UG/\ 机物料消耗 Article of consumption
[J0 v&{)? 劳动保护费 Labor protection fees
DF{ Qw@P! 总监Director
x/ :4 { 总会计师 Finance Controller
}V|{lvt. 高级 Senior 如高级经理为 Senior Manager
rqlc2m,<-p 营业费用 Operating expenses
^:jN3@ Q% 代销手续费 Consignment commission charge
s $*'^: 运杂费 Transpotation
m%8q Zzqk 保险费 Insurance premium
?n \*,{9 展览费 Exhibition fees
nB ". ' = 广告费 Advertising fees
Z_1*YRBY; 管理费用 Adminisstrative expenses
T^} 职工工资 Staff Salaries
RP`2)/sMT 修理费 Repair charge
<[/%{sUNC 低值易耗摊销 Article of consumption
2`= 6 %s
办公费 Office allowance
'iLH `WE 差旅费 Travelling expense
t=#Pya 工会经费 Labour union expenditure
3v!~ cC~cI 研究与开发费 Research and development expense
AP\ofLmq 福利费 Employee benefits/welfare
Us~ X9n_F 职工教育经费 Personnel education
lKEa)KF[ 待业保险费 Unemployment insurance
k,Zm GllQ] 劳动保险费 Labour insurance
,goBq3[%? 医疗保险费 Medical insurance
C+MSVc 会议费 Coferemce
/M OnNn V 聘请中介机构费 Intermediary organs
[[)_BmS5r 咨询费 Consult fees
~tGCLf]c\ 诉讼费 Legal cost
YTU.$t;Ez 业务招待费 Business entertainment
BvSIM%>h 技术转让费 Technology transfer fees
1{2eY%+ C 矿产资源补偿费 Mineral resources compensation fees
! ]Mc4!E 排污费 Pollution discharge fees
1:= `Y@.S 房产税 Housing property tax
[]&(D_e" 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
YbMssd2Yg 土地使用税 Tenure tax
Vul+]h[!h 印花税 Stamp tax
)8{6+{5lu 财务费用 Finance charge
=J |sbY"] 利息支出 Interest exchange
-0,4eg j3 汇兑损失 Foreign exchange loss
Eo{EK I1 各项手续费 Charge for trouble
wy4q[$.4v 各项专门借款费用 Special-borrowing cost
'0+$ m= ?( im+2 
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