J:I As:e` 1、部门的称谓
61 sEeM +S1h~@c:B 市场部Marketing
!G<gp4Js+N 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）
MR HRa 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<W^>:!?w 人事部 Human Resource
2ppJ;P{k 行政部 Admin.
a4]=4[(iu> 财务部 Finance & Accounting
$ dKo} 产品供应 Product Supply，例如产品调度员叫 P S Planner
XAB/S8 e 0&3zBL%Bo 2、人员的称谓
B9`_~~^U5 助理 Assistant
Shss};QZf( 秘书 secretary
Wi*HLP!lNC 前台接待小姐 Receptionist
'
R= O eH 文员 clerk ，如
会计文员为Accounting Clerk
/<J5?H 主任 supervisor
,0i72J 经理 Manager
R0nUS<b0 总经理 GM，General Manager
v5FfxDvw 入场费admission
b8 6c[2 运费freight
g}BS:#$ 小费tip
~! e(e2 学费tuition
n
0uL^{B 价格，代价charge
I@1VX5 ) X6I #q8 制造费用 Manufacturing overhead
u~Y+YzCxV 材料费 Materials
!
O OOc 管理人员工资 Executive Salaries
5X^`qUSv 奖金 Wages
C2L=i3R 退职金 Retirement allowance
c =Zurqj 补贴 Bonus
l5U ^
lc 外保劳务费 Outsourcing fee
D&6.> wt
. 福利费 Employee benefits/welfare
+X>Aj=# 会议费 Coferemce
}dEf |6_ 加班餐费 Special duties
j twe9 市内交通费 Business traveling
C`aUitL} 通讯费 Correspondence
Fl\kt.G 电话费 Correspondence
xf qU
atC 水电取暖费 Water and Steam
H$,wg!kY! 税费 Taxes and dues
U.ew6`'Te 租赁费 Rent
:x!'Eer
n 管理费 Maintenance
iUS?xKN$~- 车辆维护费 Vehicles maintenance
h 3p~\%^ 油料费 Vehicles maintenance
C1-Jj_XQ. 培训费 Education and training
wy""02j 接待费 Entertainment
\obM}caT 图书、印刷费 Books and printing
|W SvAM3 运费 Transpotation
i rn
}.e 保险费 Insurance premium
E
q5X/Hx 支付手续费 Commission
)!sjXiC!h 杂费 Sundry charges
2'?C 折旧费 Depreciation expense
FuP~_ E~ 机物料消耗 Article of consumption
djDE0-QxcR 劳动保护费 Labor protection fees
"gXvnl
总监Director
D Z=OZ.v 总会计师 Finance Controller
Lnl-han% 高级 Senior 如高级经理为 Senior Manager
2K2*UC`f 营业费用 Operating expenses
wR9gx-bE
4 代销手续费 Consignment commission charge
x'
3kH w 运杂费 Transpotation
l R^W*w4y 保险费 Insurance premium
aY %{?8PsB 展览费 Exhibition fees
i6k~j%0m 广告费 Advertising fees
c`#4}$ 管理费用 Adminisstrative expenses
(U*Zz+ R 职工工资 Staff Salaries
^C{?LH/2 修理费 Repair charge
f
'u[G?C 低值易耗摊销 Article of consumption
9|>5;Ej 办公费 Office allowance
n: JG+1I 差旅费 Travelling expense
J 77*Ue ^ 工会经费 Labour union expenditure
.X6V>e)(3 研究与开发费 Research and development expense
q/3co86c 福利费 Employee benefits/welfare
;Y$d !an0 职工教育经费 Personnel education
h6e,w$IL 待业保险费 Unemployment insurance
XKbTj R 劳动保险费 Labour insurance
$# b 医疗保险费 Medical insurance
L$; g f_L 会议费 Coferemce
{G _|gs 聘请中介机构费 Intermediary organs
SXmh@a"*\ 咨询费 Consult fees
mz^[C7(q'( 诉讼费 Legal cost
ypY7uYO^" 业务招待费 Business entertainment
dkO ERVRe 技术转让费 Technology transfer fees
L%f$ & 矿产资源补偿费 Mineral resources compensation fees
RH;Kbu 排污费 Pollution discharge fees
lDG.\u 房产税 Housing property tax
C]
|m|` 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
2Zi&=Zj" 土地使用税 Tenure tax
`,6^eLU 印花税 Stamp tax
jHc/ EZB 财务费用 Finance charge
21\?FQrz 利息支出 Interest exchange
#M8>)o c 汇兑损失 Foreign exchange loss
E>qe hs,g 各项手续费 Charge for trouble
-257g; 各项专门借款费用 Special-borrowing cost
i$4lBy_2 Ij s=4f 
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