! /"y 1、部门的称谓
Tt{ft?H71 QjsN7h&% 市场部Marketing
UvGX+M,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）
<*opVy^ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
7D4I>N'T 人事部 Human Resource
/j:-GJb*!u 行政部 Admin.
Bn
Nu/02.= 财务部 Finance & Accounting
mTa^At" 产品供应 Product Supply，例如产品调度员叫 P S Planner
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<t3 z\<gm$ 1CB 2、人员的称谓
rgu7g 助理 Assistant
1gH>B5` 秘书 secretary
%U$%x 前台接待小姐 Receptionist
Z1 5b'^)?9 文员 clerk ，如
会计文员为Accounting Clerk
t<qXXQ
&5 主任 supervisor
T) cbpkH4 经理 Manager
W tb Om 总经理 GM，General Manager
j,g.Eo 入场费admission
R(A"6a8* 运费freight
/7b$C]@k 小费tip
-GL-&^3IjH 学费tuition
wk6tdY{&s 价格，代价charge
?E7.x%n7X5 !%YV0O 0 制造费用 Manufacturing overhead
v&u8Ks 材料费 Materials
>c@1UEwkm 管理人员工资 Executive Salaries
p:qj.ukw 奖金 Wages
YRP$tz+
_ 退职金 Retirement allowance
@33-UP9o 补贴 Bonus
xw rleB 外保劳务费 Outsourcing fee
2 ZFp(e^% 福利费 Employee benefits/welfare
96CC5 会议费 Coferemce
4N{^niq7 加班餐费 Special duties
, m.IhnCV\ 市内交通费 Business traveling
Z+x`q#ZQr 通讯费 Correspondence
rKW kT" 电话费 Correspondence
y :8Oc? 水电取暖费 Water and Steam
ESv&x6H 税费 Taxes and dues
zI3 Bb?4. 租赁费 Rent
o*|j}hnbv 管理费 Maintenance
Qtn%h:i
S~ 车辆维护费 Vehicles maintenance
v]BMET[w 油料费 Vehicles maintenance
SN|:{Am 培训费 Education and training
Q u@T}Ci 接待费 Entertainment
?!kPW^gD 图书、印刷费 Books and printing
xn 4-^2 运费 Transpotation
j*N:Kdzvl 保险费 Insurance premium
m-!Uy$yM 支付手续费 Commission
EXYr_$gRs 杂费 Sundry charges
i9k/X&V 折旧费 Depreciation expense
38eeRo 机物料消耗 Article of consumption
giz#(61j^ 劳动保护费 Labor protection fees
E:ocx2dp 总监Director
nc.X +dx: 总会计师 Finance Controller
) %& ~CW+ 高级 Senior 如高级经理为 Senior Manager
B@2VI
1%
营业费用 Operating expenses
[D%5
Fh\0 代销手续费 Consignment commission charge
4&([<gyR< 运杂费 Transpotation
S-k:+ 4 保险费 Insurance premium
.`K<Iug1 展览费 Exhibition fees
J.QFrIB{]+ 广告费 Advertising fees
<; Bv6.Z 管理费用 Adminisstrative expenses
*R6Ed 职工工资 Staff Salaries
J -g<-!>RM 修理费 Repair charge
ULkhTB 低值易耗摊销 Article of consumption
NJr aol 办公费 Office allowance
0 ?
QTi( 差旅费 Travelling expense
*
"Z5bKL 工会经费 Labour union expenditure
+1%7*2q, 研究与开发费 Research and development expense
wR= WS', 福利费 Employee benefits/welfare
mxJ& IV 职工教育经费 Personnel education
qKg*/)sD( 待业保险费 Unemployment insurance
qx~-(|s
`H 劳动保险费 Labour insurance
S @ MO 医疗保险费 Medical insurance
g",htYoEnj 会议费 Coferemce
xMu[#\ Vc
聘请中介机构费 Intermediary organs
XN JPf) T 咨询费 Consult fees
.` 3O4]N[ 诉讼费 Legal cost
>3a<#s{% 业务招待费 Business entertainment
09S LQVo 技术转让费 Technology transfer fees
tmJ-2 矿产资源补偿费 Mineral resources compensation fees
Xo:!U=m/# 排污费 Pollution discharge fees
r2]KP(T8| 房产税 Housing property tax
6RLYpQ$+ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
%cl=n!
T 土地使用税 Tenure tax
z_^Vgb] 印花税 Stamp tax
=x/Ap1 财务费用 Finance charge
aI l}|n" 利息支出 Interest exchange
`"/s," c:D 汇兑损失 Foreign exchange loss
\qA g] - 各项手续费 Charge for trouble
Is $I;` 各项专门借款费用 Special-borrowing cost
W
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