" CJVtO 1、部门的称谓
;m/e|_4;y uo F.f$%" 市场部Marketing
0.GFg${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）
,0l
Od < 客户服务 Customer Service ，例如客服员叫CSR，R for representative
=]5t YIU 人事部 Human Resource
rb?7i&- 行政部 Admin.
MlO OB 财务部 Finance & Accounting
C Ey\1D 产品供应 Product Supply，例如产品调度员叫 P S Planner
oOFTQB_6 mvn- QP~" 2、人员的称谓
= ? sG~ 助理 Assistant
'Waa zk[@O 秘书 secretary
]lWqV 前台接待小姐 Receptionist
[-~pDkf: 文员 clerk ，如
会计文员为Accounting Clerk
0 b& # w 主任 supervisor
! pU$'1D 经理 Manager
Pk? $\ 总经理 GM，General Manager
$H:!3 -/ 入场费admission
2a d|v] 运费freight
a`O'ZY 小费tip
os V6 = 学费tuition
zAgX{$/Fg 价格，代价charge
Koa9W >! L* z=!Dpo 制造费用 Manufacturing overhead
{kpad(E 材料费 Materials
*&U~Io"U 管理人员工资 Executive Salaries
U-|]A\`)I 奖金 Wages
'/ Aq2 退职金 Retirement allowance
1M ?BSH{ 补贴 Bonus
fk*(8@ u> 外保劳务费 Outsourcing fee
6<&~ R 3dQ 福利费 Employee benefits/welfare
6?Ncgj
&@ 会议费 Coferemce
7FX4 |] 加班餐费 Special duties
) f?I{ 市内交通费 Business traveling
Z |$# 通讯费 Correspondence
$] 7f1U_e 电话费 Correspondence
yT ^x0?U 水电取暖费 Water and Steam
/t5)& 税费 Taxes and dues
>$Y/B =e 租赁费 Rent
I
~,.@{4 管理费 Maintenance
8SRR)O[)} 车辆维护费 Vehicles maintenance
y r (g/0 油料费 Vehicles maintenance
|)x7qy`
培训费 Education and training
v,4{:y]p 接待费 Entertainment
BabaKSm}LP 图书、印刷费 Books and printing
K EAXDF&# 运费 Transpotation
R hWQ:l] 保险费 Insurance premium
}'[>~&/" 支付手续费 Commission
-CPtYG[s 杂费 Sundry charges
--h\tj\U 折旧费 Depreciation expense
c ILS 机物料消耗 Article of consumption
ch
i=]*9 劳动保护费 Labor protection fees
U`v2Yw3E 总监Director
I0XJ& P% 总会计师 Finance Controller
dT| XcVKg 高级 Senior 如高级经理为 Senior Manager
zt
. k Nb 营业费用 Operating expenses
'-wmY?ZFxy 代销手续费 Consignment commission charge
fCt|8,-H 运杂费 Transpotation
C qd\n#d/~ 保险费 Insurance premium
Emlj,c<?
j 展览费 Exhibition fees
@3`5(xwzm 广告费 Advertising fees
zlMh^+rMX 管理费用 Adminisstrative expenses
P&`%VW3E 职工工资 Staff Salaries
^'3c%&Zf3 修理费 Repair charge
\Qml~?$@lH 低值易耗摊销 Article of consumption
-K{ R7 办公费 Office allowance
t]K20(FSN 差旅费 Travelling expense
Q2
q~m8( 工会经费 Labour union expenditure
0O3O^
0 研究与开发费 Research and development expense
gt{kjrTv& 福利费 Employee benefits/welfare
5|*{~O
| 职工教育经费 Personnel education
Zue3Z{31T 待业保险费 Unemployment insurance
ZP"; B^J 劳动保险费 Labour insurance
9f~qD&~ 医疗保险费 Medical insurance
@*%3+ 9`yq 会议费 Coferemce
vF\>; pcT 聘请中介机构费 Intermediary organs
RELNWr 咨询费 Consult fees
{Y~>&B5 诉讼费 Legal cost
Q68~D.V%r 业务招待费 Business entertainment
Q,?_;,I} 技术转让费 Technology transfer fees
]V"P
&; m 矿产资源补偿费 Mineral resources compensation fees
0%%1:W- 排污费 Pollution discharge fees
S t5;X&Q 房产税 Housing property tax
_k:8ib2TQ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
; Y/nS 土地使用税 Tenure tax
Es>' N3A
z 印花税 Stamp tax
-YNpHd/;, 财务费用 Finance charge
#j2kT 利息支出 Interest exchange
3IxC@QR 汇兑损失 Foreign exchange loss
|>Q>d8|k 各项手续费 Charge for trouble
t / \ S9 各项专门借款费用 Special-borrowing cost
=3- =p&* ?LMQz = 
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