z`!f'I--! 1、部门的称谓
H'jo 3d ~+ CP J%<+4%b 市场部Marketing
_FzAf5DO 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）
^"+Vx9H"{ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
u(g 9-O 人事部 Human Resource
\ '+P5, 行政部 Admin.
&'c&B 0 j 财务部 Finance & Accounting
m5lTf 产品供应 Product Supply，例如产品调度员叫 P S Planner
<h*$bx]9 + lz(}N7SLa 2、人员的称谓
)odz/\9n3c 助理 Assistant
P=.T|l1 秘书 secretary
~y1k2n 前台接待小姐 Receptionist
AX6l=jFZx 文员 clerk ，如
会计文员为Accounting Clerk
K*N 8Vpz( 主任 supervisor
B1 xlWdm 经理 Manager
c> ":g~w 总经理 GM，General Manager
5 c1{[ 入场费admission
uwu`ms7z 2 运费freight
F<(?N!C?@ 小费tip
0(+dXzcwM 学费tuition
h
%! ,|[| 价格，代价charge
iM~qSRb#mJ P F:'dv 制造费用 Manufacturing overhead
Z>hGqFZ0{ 材料费 Materials
h/7_I uD 管理人员工资 Executive Salaries
MG4(,"c! 奖金 Wages
%]
! xr6d 退职金 Retirement allowance
Ns.{$'ll 补贴 Bonus
.> ^U
mM 外保劳务费 Outsourcing fee
BHDd^bd 福利费 Employee benefits/welfare
TJ
s ~}&L 会议费 Coferemce
?A~a}bFZ 加班餐费 Special duties
._(5; PB" 市内交通费 Business traveling
$aj:\A0f 通讯费 Correspondence
/ }=cv>S5V 电话费 Correspondence
DhT8Kh{ 水电取暖费 Water and Steam
bqRO-\vO 税费 Taxes and dues
Yw,LEXLY 租赁费 Rent
@ "0n8y 管理费 Maintenance
Y | aaZ|+ 车辆维护费 Vehicles maintenance
%RXFgm!{f 油料费 Vehicles maintenance
%
r0AhWv 培训费 Education and training
+6f[<^K# 接待费 Entertainment
fU'[lZ
图书、印刷费 Books and printing
B2,JfKk/ 运费 Transpotation
zX&wfE8T 保险费 Insurance premium
[wcp2g3Px 支付手续费 Commission
&\<?7Qj3U| 杂费 Sundry charges
,pa=OF 折旧费 Depreciation expense
lfte 机物料消耗 Article of consumption
0-8'. C1v 劳动保护费 Labor protection fees
:jGgX>G G 总监Director
^'$P [ 总会计师 Finance Controller
P;ovPyoO 高级 Senior 如高级经理为 Senior Manager
Z)G@ahO Q 营业费用 Operating expenses
mh8)yy5\ 代销手续费 Consignment commission charge
VP:9&?>G
运杂费 Transpotation
o<7'(Pz 保险费 Insurance premium
{\ J%i|u 展览费 Exhibition fees
n hG h5, 广告费 Advertising fees
o<!tN OH 管理费用 Adminisstrative expenses
-{eI6#z|\A 职工工资 Staff Salaries
_+.
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修理费 Repair charge
H`NT `BE 低值易耗摊销 Article of consumption
DTC OhUIV 办公费 Office allowance
w'<" 5F` 差旅费 Travelling expense
]/od p/jm 工会经费 Labour union expenditure
qfyuq] 研究与开发费 Research and development expense
9l}G{u9a 福利费 Employee benefits/welfare
| \Sw ZTr 职工教育经费 Personnel education
}RZN3U= 待业保险费 Unemployment insurance
W.TdhJW9 劳动保险费 Labour insurance
P]`m5 N 医疗保险费 Medical insurance
<@+{EK'`q 会议费 Coferemce
>?GCH(eW% 聘请中介机构费 Intermediary organs
1I W P~G 咨询费 Consult fees
m]'P3^ <{P 诉讼费 Legal cost
% Su , 业务招待费 Business entertainment
/t_AiM,( 技术转让费 Technology transfer fees
"i; " 矿产资源补偿费 Mineral resources compensation fees
8o!LgT 5 排污费 Pollution discharge fees
_r vO#h 房产税 Housing property tax
4_h?E:sBb 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
![{0Yw
D 土地使用税 Tenure tax
d 8M8O3 印花税 Stamp tax
^"EK:|Y4%K 财务费用 Finance charge
v)rQ4
wD: 利息支出 Interest exchange
JI|MR #_u 汇兑损失 Foreign exchange loss
YF<U'EVU- 各项手续费 Charge for trouble
#\gx.2W7 各项专门借款费用 Special-borrowing cost
gt Rs|| |]j2T 8_= 
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