t)g %9 k^ 1、部门的称谓
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2V u?Y 市场部Marketing
mFxt
+\ 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）
?4Fev_5m 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Wm5[+z|2?9 人事部 Human Resource
*M0O&" ~j 行政部 Admin.
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财务部 Finance & Accounting
D%c^j9' 1 产品供应 Product Supply，例如产品调度员叫 P S Planner
Wa.!eAe} %g3QE:(2@q 2、人员的称谓
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c- 助理 Assistant
qLc&.O.= 秘书 secretary
F$kiSjh9aJ 前台接待小姐 Receptionist
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F 文员 clerk ，如
会计文员为Accounting Clerk
e^\#DDm 主任 supervisor
b
9 li 经理 Manager
E<0Mluk 总经理 GM，General Manager
g}K/ba'
入场费admission
'
&K' 0qG 运费freight
7.g,&s%q 小费tip
!8W0XUqh+ 学费tuition
a|3+AWL% 价格，代价charge
3pL4 Zhf c'Z)uquvP 制造费用 Manufacturing overhead
h
^`@%g9 S 材料费 Materials
kApD D[ N 管理人员工资 Executive Salaries
ui|6ih$+ 奖金 Wages
d7zZ~n 退职金 Retirement allowance
C#1'kQO 补贴 Bonus
xXml
Ho<D 外保劳务费 Outsourcing fee
]gv3|W 福利费 Employee benefits/welfare
K
Z^>_K& 会议费 Coferemce
}j2t8B^&: 加班餐费 Special duties
w
T_l>u 市内交通费 Business traveling
M\7F1\ X 通讯费 Correspondence
RF4B ]Gqd
电话费 Correspondence
$ kMe8F_ 水电取暖费 Water and Steam
w-v8 P`V 税费 Taxes and dues
CD^@*jH9" 租赁费 Rent
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管理费 Maintenance
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车辆维护费 Vehicles maintenance
aYHs 35 油料费 Vehicles maintenance
1 Ak0A6E 培训费 Education and training
^( 7
l! 接待费 Entertainment
]; g ~)z 图书、印刷费 Books and printing
C$LRX7Z`o 运费 Transpotation
mY XL 保险费 Insurance premium
r8czDc),b 支付手续费 Commission
l-h[I>TW 杂费 Sundry charges
fmUrwI1 % 折旧费 Depreciation expense
29|nt1 Z 机物料消耗 Article of consumption
N#R8ez` 劳动保护费 Labor protection fees
_@y9=e 总监Director
G2@'S&2@s 总会计师 Finance Controller
P
$^I\aGO 高级 Senior 如高级经理为 Senior Manager
V^}
$f3\B 营业费用 Operating expenses
^EmePkPI 代销手续费 Consignment commission charge
I;, n|o 运杂费 Transpotation
u
`!Dp$P 保险费 Insurance premium
8e`HXU(A 展览费 Exhibition fees
F6h IG G 广告费 Advertising fees
u{l4O1k/c 管理费用 Adminisstrative expenses
i?mUQ'H 职工工资 Staff Salaries
Uvq nNA 修理费 Repair charge
6_tl_O7 低值易耗摊销 Article of consumption
9u3P>a~b 办公费 Office allowance
-`t9@1P>
= 差旅费 Travelling expense
*r!qxiY=
r 工会经费 Labour union expenditure
?1eu9; q\* 研究与开发费 Research and development expense
a
[f}-t9 福利费 Employee benefits/welfare
7WmY:g#s 职工教育经费 Personnel education
k6\&[BQs 待业保险费 Unemployment insurance
!rG-[7K 劳动保险费 Labour insurance
3 rLc\rK 医疗保险费 Medical insurance
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C~9 ?Y 会议费 Coferemce
rK'O 85)eU 聘请中介机构费 Intermediary organs
Fa #5a'}I 咨询费 Consult fees
vrvi]
Y8 诉讼费 Legal cost
,E+\SBQS_ 业务招待费 Business entertainment
?]TtUoY=)F 技术转让费 Technology transfer fees
jHx\YK@e\ 矿产资源补偿费 Mineral resources compensation fees
I}]UQ4XJ 排污费 Pollution discharge fees
N Zwi3 房产税 Housing property tax
O8LIKD_I[ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
$?pfst~;O 土地使用税 Tenure tax
Ffd;aZ4n 印花税 Stamp tax
W&&C[@Jd3 财务费用 Finance charge
}L^PZS@Jf 利息支出 Interest exchange
E*+]Iq1u 汇兑损失 Foreign exchange loss
o$ }$Z&LK 各项手续费 Charge for trouble
,V;HM F.
各项专门借款费用 Special-borrowing cost
$ ]^Io)}f@ aQj 6
XG u 
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