Ahv %Q%m%2 1、部门的称谓
~|QhWgq AU0p
JB' 市场部Marketing
! ,WO]O v 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&t3a+8l 客户服务 Customer Service ，例如客服员叫CSR，R for representative
bVO{,P2 o 人事部 Human Resource
?%K7IJ% 行政部 Admin.
q y|[V 财务部 Finance & Accounting
^--kcTiR% 产品供应 Product Supply，例如产品调度员叫 P S Planner
RzgA;ZC' bh
V.uBH 2、人员的称谓
]jQj/`
v1 助理 Assistant
}04 EM 秘书 secretary
c%tb6@C 前台接待小姐 Receptionist
^qvN:v$1 文员 clerk ，如
会计文员为Accounting Clerk
KsVN<eR{ 主任 supervisor
f2ea|l 经理 Manager
vM5yiHI(jb 总经理 GM，General Manager
)jc`_{PQg 入场费admission
&BxD S
. 运费freight
JiH^N! 小费tip
_ x8gEK8 学费tuition
t`%Xx xu 价格，代价charge
K;)(fc ePLpGT 制造费用 Manufacturing overhead
J; 8M. _ 材料费 Materials
; D'6sd" 管理人员工资 Executive Salaries
cCa+UT xaJ 奖金 Wages
M it3q 退职金 Retirement allowance
lW6$v*
s9 补贴 Bonus
(+aU ,E
Q 外保劳务费 Outsourcing fee
,v\^efc:% 福利费 Employee benefits/welfare
Q> d<4]` 会议费 Coferemce
yVZLZLm 加班餐费 Special duties
-}:;
EGUtd 市内交通费 Business traveling
9fQ[:Hl" 通讯费 Correspondence
sQ";
t=yC 电话费 Correspondence
D[i?T3i 水电取暖费 Water and Steam
XSOSy2: 税费 Taxes and dues
j3=%J5< 租赁费 Rent
{wJ8%
;Z7 管理费 Maintenance
tleWJR8oc 车辆维护费 Vehicles maintenance
dQ#$(< v[ 油料费 Vehicles maintenance
P z<
\q; 培训费 Education and training
e)BU6m% 接待费 Entertainment
kD*r@s]= 图书、印刷费 Books and printing
FHOF 6}if 运费 Transpotation
+%sMd]$,n 保险费 Insurance premium
"Sb<"$ : 支付手续费 Commission
,uo K'_ 杂费 Sundry charges
2pQ29 折旧费 Depreciation expense
KATu7)e&~^ 机物料消耗 Article of consumption
0^('hS& 劳动保护费 Labor protection fees
|&u4Q
/0 总监Director
@h=r;N#/`P 总会计师 Finance Controller
(baBi9< P= 高级 Senior 如高级经理为 Senior Manager
}ebu@)r 营业费用 Operating expenses
}t%2giJ 代销手续费 Consignment commission charge
2e?a"Vss 运杂费 Transpotation
7ILb&JQ!%{ 保险费 Insurance premium
u; G-46 展览费 Exhibition fees
3sD/4 ? 广告费 Advertising fees
pOq9J7BS 管理费用 Adminisstrative expenses
4ux^K :z 职工工资 Staff Salaries
rK~O bv 修理费 Repair charge
C
.`! ?CW 低值易耗摊销 Article of consumption
ihp>cl? 办公费 Office allowance
F<0GX!p4u 差旅费 Travelling expense
32 8gTP1 工会经费 Labour union expenditure
_=Y HO. 研究与开发费 Research and development expense
\%/Y(YVm 福利费 Employee benefits/welfare
Q ym=L(X 职工教育经费 Personnel education
T|^KG<uPV! 待业保险费 Unemployment insurance
}'u0Q6Obj 劳动保险费 Labour insurance
v{8W+ 医疗保险费 Medical insurance
|SX31T9rG 会议费 Coferemce
b|Sjh; 聘请中介机构费 Intermediary organs
B%(-U TQf
咨询费 Consult fees
|V-) 3 #c 诉讼费 Legal cost
>(He,o@M 业务招待费 Business entertainment
fx=H K t 技术转让费 Technology transfer fees
0z
c~!r~ 矿产资源补偿费 Mineral resources compensation fees
$N/"c$50, 排污费 Pollution discharge fees
H^fErl 房产税 Housing property tax
d$5\{YLy 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
6Eu"T9 ( 土地使用税 Tenure tax
UF PSQ 印花税 Stamp tax
'U *Kb 财务费用 Finance charge
VMl)_M:' 利息支出 Interest exchange
AQgagE^ 汇兑损失 Foreign exchange loss
W fH4*e 各项手续费 Charge for trouble
\O=t5yS 各项专门借款费用 Special-borrowing cost
U2CCjAgRs W.m2`] & 
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