&FQ]`g3_@ 1、部门的称谓
*{5L*\AZ P,S$qD*4 市场部Marketing
yPKDn.1 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
*
^'$YVd# 客户服务 Customer Service ，例如客服员叫CSR，R for representative
*fBI),bZa 人事部 Human Resource
9]Q\Pr\Ub$ 行政部 Admin.
x;RjLI 4h 财务部 Finance & Accounting
G\ twx ; 产品供应 Product Supply，例如产品调度员叫 P S Planner
Ga4Ru #
;,b4O7@ 2、人员的称谓
4KB) UPW 助理 Assistant
Zi+>#kDV 秘书 secretary
jni }o m 前台接待小姐 Receptionist
+C~,q{u 文员 clerk ，如
会计文员为Accounting Clerk
(n&Hjz,Fv 主任 supervisor
Dh*>361y- 经理 Manager
H}}]Gh.T 总经理 GM，General Manager
i8$tId 入场费admission
Z`fm;7NiVG 运费freight
Ji7%=_@'-# 小费tip
cmQLkT"#K 学费tuition
U=<E,tM 价格，代价charge
~l x5RTkp 5a9PM( 制造费用 Manufacturing overhead
& A=q _ 材料费 Materials
=1o_:VOG 管理人员工资 Executive Salaries
}r&^*"
2= 奖金 Wages
&[BDqi 退职金 Retirement allowance
H'uRgBjWJ 补贴 Bonus
<De2 9'},y 外保劳务费 Outsourcing fee
Y(WX`\M97 福利费 Employee benefits/welfare
.tB[8Y =J 会议费 Coferemce
U8?%
Dq% i 加班餐费 Special duties
Ctbm X)vE 市内交通费 Business traveling
xbex6i"ZE 通讯费 Correspondence
$'}:nwq6x 电话费 Correspondence
]R^?Pa1Te4 水电取暖费 Water and Steam
;
4nz'9+ 税费 Taxes and dues
4 ze-N8<[ 租赁费 Rent
w{[OtGIi3 管理费 Maintenance
wi]|"\ 车辆维护费 Vehicles maintenance
C& 0iWY\a 油料费 Vehicles maintenance
[((P ,v* 培训费 Education and training
XW6>;:4k 接待费 Entertainment
6xSdA;<+] 图书、印刷费 Books and printing
7O {c>@\
运费 Transpotation
tP2hU[7Z 保险费 Insurance premium
l -~H Y* 支付手续费 Commission
,.u7([SGm 杂费 Sundry charges
wy&s~lpV,7 折旧费 Depreciation expense
R9gK> }>Y 机物料消耗 Article of consumption
*]%{ttR~ 劳动保护费 Labor protection fees
x|l[fdm5 总监Director
6\(wU?m'/ 总会计师 Finance Controller
' jFSv|g+0 高级 Senior 如高级经理为 Senior Manager
QK -_~ 9V 营业费用 Operating expenses
wmFI? 代销手续费 Consignment commission charge
Wa~'p+<c~b 运杂费 Transpotation
heiIb|z 保险费 Insurance premium
Le"$k su> 展览费 Exhibition fees
W?8 |h 广告费 Advertising fees
]Y;E In 管理费用 Adminisstrative expenses
UJ1Ui'a(!! 职工工资 Staff Salaries
+)Tt\Q%7 修理费 Repair charge
Klh7&HzR 低值易耗摊销 Article of consumption
Ji SJi? 办公费 Office allowance
U3MfEM!
x 差旅费 Travelling expense
']1j M n 工会经费 Labour union expenditure
[ aj F 研究与开发费 Research and development expense
-~eNC^t;W 福利费 Employee benefits/welfare
o
Y_(U
Ia 职工教育经费 Personnel education
:0ZFbI y 待业保险费 Unemployment insurance
D`3m%
O
(? 劳动保险费 Labour insurance
y4s]*?Wz 医疗保险费 Medical insurance
6/B"H#rN 会议费 Coferemce
[*w ^|b ? 聘请中介机构费 Intermediary organs
b|t` )BF 咨询费 Consult fees
tF SO " 诉讼费 Legal cost
ww
VK15t 业务招待费 Business entertainment
?!1K@/! 技术转让费 Technology transfer fees
A:F
*Y%ZW 矿产资源补偿费 Mineral resources compensation fees
jdV E/5 排污费 Pollution discharge fees
pZz?c/h- 房产税 Housing property tax
z
c N1i^
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
p= jD "lq 土地使用税 Tenure tax
]+Yd#<j(u 印花税 Stamp tax
B e"D0=< 财务费用 Finance charge
qcz Gv2%! 利息支出 Interest exchange
.r+ u pY 汇兑损失 Foreign exchange loss
s2)a8 < 各项手续费 Charge for trouble
c.m8~@O5+ 各项专门借款费用 Special-borrowing cost
XHcT7} ] TO.?h! 
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