VMH^jCFp 1、部门的称谓
.JX9(#Uk JsHD 3 市场部Marketing
l;i /$Yu7 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
#eIFRNRb) 客户服务 Customer Service ，例如客服员叫CSR，R for representative
h&2l0 |8k 人事部 Human Resource
FwUgMR*xq 行政部 Admin.
I`;SA~5 财务部 Finance & Accounting
+F+M[ef<ws 产品供应 Product Supply，例如产品调度员叫 P S Planner
< h%I-e6 {Bz E 2、人员的称谓
il% u)NN 助理 Assistant
V
G|FjD 秘书 secretary
ziC%Q8 前台接待小姐 Receptionist
3<HZ)w^B 文员 clerk ，如
会计文员为Accounting Clerk
;b!qt-;.< 主任 supervisor
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8 经理 Manager
uR6 `@F 总经理 GM，General Manager
n&3}F? 入场费admission
EO %"[k 运费freight
n Xw98; 小费tip
^.P CQ~Ql 学费tuition
9 qUkw&}H 价格，代价charge
Ug\$Ob5=q U=PTn(2 制造费用 Manufacturing overhead
yt<h!k$ _P 材料费 Materials
i!)\m0Wm 管理人员工资 Executive Salaries
\3`r/,wY 奖金 Wages
><I{R|bC 退职金 Retirement allowance
&O#,"u/q` 补贴 Bonus
9e Fj+ 外保劳务费 Outsourcing fee
<iB5& 福利费 Employee benefits/welfare
@Gt.J*!s/ 会议费 Coferemce
J";4+wA7 加班餐费 Special duties
sE&1ZJ]7 市内交通费 Business traveling
[0vqm:P 通讯费 Correspondence
LGK@taw^ 电话费 Correspondence
r1:CHIwK 水电取暖费 Water and Steam
}=Ul8
< 税费 Taxes and dues
9g]%}+D 租赁费 Rent
9{
#5~WP 管理费 Maintenance
/36g f 车辆维护费 Vehicles maintenance
SEVB.; 油料费 Vehicles maintenance
:kFPPx? 培训费 Education and training
%OOkPd a 接待费 Entertainment
sou~m,# 图书、印刷费 Books and printing
ERia5HnoD, 运费 Transpotation
51Vqbtj^ 保险费 Insurance premium
;Y0M]pC 支付手续费 Commission
y%?'<j 杂费 Sundry charges
v oQJ
!h1 折旧费 Depreciation expense
Ft38)T"2R\ 机物料消耗 Article of consumption
+lb&_eD 劳动保护费 Labor protection fees
B<i(Y1n[ 总监Director
@S:T8
*~} 总会计师 Finance Controller
xkv%4H> 高级 Senior 如高级经理为 Senior Manager
!o1IpTN 营业费用 Operating expenses
CK1A$$gnz 代销手续费 Consignment commission charge
o (4gh1b% 运杂费 Transpotation
vn!5@""T 保险费 Insurance premium
] E:NmBN< 展览费 Exhibition fees
GUZ.Pw 广告费 Advertising fees
d
::9,~ 管理费用 Adminisstrative expenses
.+kg1=s 职工工资 Staff Salaries
%-a;HGbZn 修理费 Repair charge
"=1gA~T 低值易耗摊销 Article of consumption
Tdm|=xI
办公费 Office allowance
)K$YL='kX 差旅费 Travelling expense
lv9
Tq5C 工会经费 Labour union expenditure
N`?|~g3 研究与开发费 Research and development expense
,J,Rup">h 福利费 Employee benefits/welfare
M\-[C!h, 职工教育经费 Personnel education
.]s? 01Z 待业保险费 Unemployment insurance
{* P[dyu 劳动保险费 Labour insurance
%}e['d h
医疗保险费 Medical insurance
t DRo)z 会议费 Coferemce
Yxbg _RQm 聘请中介机构费 Intermediary organs
|L`U2.hb 咨询费 Consult fees
8|^& ~Rl4 诉讼费 Legal cost
Tgax ZW 业务招待费 Business entertainment
(~o"*1fk>
技术转让费 Technology transfer fees
/QWXEL/M= 矿产资源补偿费 Mineral resources compensation fees
a"X h 排污费 Pollution discharge fees
J/ Lf(;C_ 房产税 Housing property tax
D'vaK89\ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
1Iy
1xiP 土地使用税 Tenure tax
5:jme$BI 印花税 Stamp tax
FzcXSKHV % 财务费用 Finance charge
cc3B}^@p= 利息支出 Interest exchange
TY'c'u, 汇兑损失 Foreign exchange loss
QkC*om'/! 各项手续费 Charge for trouble
BGx wPJd 各项专门借款费用 Special-borrowing cost
T~k @Z ^lt2,x 
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