l_yF;5|?z 1、部门的称谓
3l 45(%g+ \wk ;Bo 市场部Marketing
S2;^ 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）
( tOhuSW 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<R;wa@a> 人事部 Human Resource
16Jq*hKU 行政部 Admin.
,z>-_HOnw 财务部 Finance & Accounting
Kx&" 9g$ 产品供应 Product Supply，例如产品调度员叫 P S Planner
Um 6}h@> 'Q xJU$ 2、人员的称谓
9#@s(s 助理 Assistant
L!zd rCM 秘书 secretary
{_\cd.AuT 前台接待小姐 Receptionist
# IZh}*$ 文员 clerk ，如
会计文员为Accounting Clerk
!C 05;x8{ 主任 supervisor
+( 92}~RK 经理 Manager
2dkWzx 总经理 GM，General Manager
[M,4qe8,} 入场费admission
DAP/ 运费freight
2/fol TR7 小费tip
y|KQ`; 学费tuition
R"V90b Cf 价格，代价charge
N+B!AK0. v-d"dC` 制造费用 Manufacturing overhead
v N\[2r%S 材料费 Materials
qb fX(`nS 管理人员工资 Executive Salaries
#gO[di0WhC 奖金 Wages
uJ
-$i
退职金 Retirement allowance
T+&fUhSy 补贴 Bonus
3PZ(Kn< 外保劳务费 Outsourcing fee
k[ z yR 福利费 Employee benefits/welfare
U364'O8_ 会议费 Coferemce
P.@dB.Ny 加班餐费 Special duties
GI/NouaNfm 市内交通费 Business traveling
b7dsi|Yo 通讯费 Correspondence
8]^|&"i.\d 电话费 Correspondence
X"+p=PGZK 水电取暖费 Water and Steam
<_< zrXc] 税费 Taxes and dues
8Iw)]}T ' 租赁费 Rent
].kj-,5>f 管理费 Maintenance
" WQ6[;&V 车辆维护费 Vehicles maintenance
ub-e! { 油料费 Vehicles maintenance
452kE@=49 培训费 Education and training
I V# 8W 接待费 Entertainment
3kC|y[.& 图书、印刷费 Books and printing
>fI\f <ez 运费 Transpotation
QJ;dw8 保险费 Insurance premium
#<b\B qYG 支付手续费 Commission
Lk,q~
杂费 Sundry charges
I <D7 Jj 折旧费 Depreciation expense
$&Vba@v 机物料消耗 Article of consumption
6384 $mT,S 劳动保护费 Labor protection fees
+5*bU1}O 总监Director
M' z.d 总会计师 Finance Controller
%'s
_ =r` 高级 Senior 如高级经理为 Senior Manager
z gEN2d 营业费用 Operating expenses
@ewaj! 代销手续费 Consignment commission charge
O[t?*m1/ 运杂费 Transpotation
2}
pZyS 保险费 Insurance premium
2K};-}eW 展览费 Exhibition fees
5 ["3[h 广告费 Advertising fees
?[zw5fUDS 管理费用 Adminisstrative expenses
6CHb\k 职工工资 Staff Salaries
|{kbc0* 修理费 Repair charge
g]: [ ^p 低值易耗摊销 Article of consumption
4z( B`t~7 办公费 Office allowance
g{6jN 差旅费 Travelling expense
\z.bORy 工会经费 Labour union expenditure
">. k 6Q 研究与开发费 Research and development expense
{24>& <p 福利费 Employee benefits/welfare
EG t
50 职工教育经费 Personnel education
HL4=P,' 待业保险费 Unemployment insurance
GWuKDq
劳动保险费 Labour insurance
AJ EbiP 医疗保险费 Medical insurance
-_t4A * 会议费 Coferemce
&Jj|+P-lY 聘请中介机构费 Intermediary organs
Pb?v i<ug+ 咨询费 Consult fees
}WIkNG4{Z 诉讼费 Legal cost
_-y 1>{]H 业务招待费 Business entertainment
U~?VN!<x[ 技术转让费 Technology transfer fees
lL:!d.{ 矿产资源补偿费 Mineral resources compensation fees
Itr 4 Pr
排污费 Pollution discharge fees
'[liZCg 房产税 Housing property tax
Gh=I2GSo 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
_xCYh|DlQ| 土地使用税 Tenure tax
Any y 印花税 Stamp tax
x6R M)rr 财务费用 Finance charge
e`g+Jf`AT 利息支出 Interest exchange
?j/FYi 汇兑损失 Foreign exchange loss
i8e*9;4@ 各项手续费 Charge for trouble
JK< []>O 各项专门借款费用 Special-borrowing cost
^@* `vz^_ 3#t#N
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