`>?\MWyu 1、部门的称谓
[Qy]henK I-k M~q_ 市场部Marketing
{
YJ.BWr 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）
o80pmy7@ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
#Vv*2Mc 人事部 Human Resource
bsM`C]h& 行政部 Admin.
eQcy'GA06 财务部 Finance & Accounting
)7q;F m_/ 产品供应 Product Supply，例如产品调度员叫 P S Planner
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5 aC]~ 2、人员的称谓
<$UMMA 助理 Assistant
5ez"B]&T 秘书 secretary
oVoTnGNM6 前台接待小姐 Receptionist
}O2hhh_ 文员 clerk ，如
会计文员为Accounting Clerk
(d^p YPr{ 主任 supervisor
J2aA"BhdC" 经理 Manager
G8QJM0VpS 总经理 GM，General Manager
L$ ]D&f8: 入场费admission
s7FqE>#c0 运费freight
{aGQ[MH\9 小费tip
%E1~I\ n:F 学费tuition
Cd7 j G 价格，代价charge
BTjF^&` /nb(F h|{T 制造费用 Manufacturing overhead
.Yha(5( 材料费 Materials
XZd !c Ff 管理人员工资 Executive Salaries
k49CS*I 奖金 Wages
b44H2A . 退职金 Retirement allowance
l3-Ksw U 补贴 Bonus
:U ?P~HI 外保劳务费 Outsourcing fee
wH|\;M{0V1 福利费 Employee benefits/welfare
S wC, =S 会议费 Coferemce
tjDVU7um 加班餐费 Special duties
p*Q"<@n 市内交通费 Business traveling
GgA =EdJn 通讯费 Correspondence
bRNE:))r_ 电话费 Correspondence
,"h$!k"$g 水电取暖费 Water and Steam
> %#J8 税费 Taxes and dues
mWmD H74 租赁费 Rent
z+wV (i97 管理费 Maintenance
0R_ZP
12 车辆维护费 Vehicles maintenance
w$Dp m.0( 油料费 Vehicles maintenance
.4_ ~ku 培训费 Education and training
] YevO ( 接待费 Entertainment
bnD>/z]E 图书、印刷费 Books and printing
zXcSE" 运费 Transpotation
((.PPOdJV 保险费 Insurance premium
\hi{r@k>} 支付手续费 Commission
-uv1$| 杂费 Sundry charges
yaR|d3ef?4 折旧费 Depreciation expense
M?}2 机物料消耗 Article of consumption
*ZN"+ wf\ 劳动保护费 Labor protection fees
cB -XmX/ 总监Director
XHN?pVZ7 总会计师 Finance Controller
7t@j
j%F 高级 Senior 如高级经理为 Senior Manager
D KK200j 营业费用 Operating expenses
t$\]6R U 代销手续费 Consignment commission charge
Jb
;el*,K 运杂费 Transpotation
ReSP)%oW 保险费 Insurance premium
50_%Tl[ 展览费 Exhibition fees
j{p0yuZ)< 广告费 Advertising fees
Em4TEv 管理费用 Adminisstrative expenses
4`Fbl]Q 职工工资 Staff Salaries
9oc[}k-M 修理费 Repair charge
t Q`tHe 低值易耗摊销 Article of consumption
w?Q@"^IL 办公费 Office allowance
Lg Bs<2 差旅费 Travelling expense
zKT \i 工会经费 Labour union expenditure
HO' ELiZ_q 研究与开发费 Research and development expense
v+Mt/8 福利费 Employee benefits/welfare
2a?
d:21 B 职工教育经费 Personnel education
`uzRHbJ` 待业保险费 Unemployment insurance
A
\4 Gq 劳动保险费 Labour insurance
$Q47>/CUc^ 医疗保险费 Medical insurance
c:=Z<0S; 会议费 Coferemce
pM X7Rl
聘请中介机构费 Intermediary organs
uidE/7 咨询费 Consult fees
^~(bm$4r 诉讼费 Legal cost
c?IIaj
! 业务招待费 Business entertainment
Yq1 ~"he8 技术转让费 Technology transfer fees
L
Q;JtLu1 矿产资源补偿费 Mineral resources compensation fees
|$1j;#h 排污费 Pollution discharge fees
=q6yb@ 房产税 Housing property tax
'BUdySng 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
\;P Bx & 土地使用税 Tenure tax
Ma{|+\Q.Z 印花税 Stamp tax
+ FL zK( 财务费用 Finance charge
!3HM Gzt 利息支出 Interest exchange
$]Fe9E? 汇兑损失 Foreign exchange loss
4[Oy3.-c 各项手续费 Charge for trouble
`^_.E:f 各项专门借款费用 Special-borrowing cost
?dxhe7m ;Vp&f%u+v 
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