[c )\?MWW 1、部门的称谓
uoc- qmm S]@iS[|? 市场部Marketing
{'aqOlw3<j 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）
c{ (%+ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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人事部 Human Resource
I65 GUX#DV 行政部 Admin.
`P*j~ZLlXN 财务部 Finance & Accounting
1nG"\I5N} 产品供应 Product Supply，例如产品调度员叫 P S Planner
(XWs4R.mkb $R36`wk 2、人员的称谓
h0}-1kVT^ 助理 Assistant
7@]hu^)rry 秘书 secretary
#]^`BQ> 前台接待小姐 Receptionist
f 2f $aZ 文员 clerk ，如
会计文员为Accounting Clerk
13
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s#49pD N 经理 Manager
40/[ u W" 总经理 GM，General Manager
Yy 1Pipv 入场费admission
mz '8
运费freight
mt7:`- 小费tip
P~>nlm82] 学费tuition
M!@[lJ 价格，代价charge
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)K(}~V D 制造费用 Manufacturing overhead
Q"uu&JC 材料费 Materials
B`Pi\1H6% 管理人员工资 Executive Salaries
N`fY%"5U> 奖金 Wages
V^5 t~)#46 退职金 Retirement allowance
I !~Omr@P 补贴 Bonus
'. yr8 外保劳务费 Outsourcing fee
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3OV 福利费 Employee benefits/welfare
tJ3s#q 6 会议费 Coferemce
> xw+2< 加班餐费 Special duties
a S 2
Y6 市内交通费 Business traveling
=wc[ r?7 通讯费 Correspondence
9a unv 电话费 Correspondence
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$f 水电取暖费 Water and Steam
9 rz "@LM 税费 Taxes and dues
6 , ~aV 租赁费 Rent
' 'N@ <| 管理费 Maintenance
euK!JZ 车辆维护费 Vehicles maintenance
UzXbaQQ2g 油料费 Vehicles maintenance
g`8|jg0]`I 培训费 Education and training
$!lxVZ> 接待费 Entertainment
B$j,: ^ 图书、印刷费 Books and printing
" OtLJ 运费 Transpotation
fRmc_tx 保险费 Insurance premium
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支付手续费 Commission
9G9lSj5> 杂费 Sundry charges
qB`P7!VN^] 折旧费 Depreciation expense
LA5rr}<K 机物料消耗 Article of consumption
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d*Q 劳动保护费 Labor protection fees
[g_@<?zg 总监Director
g!UM8I-$
总会计师 Finance Controller
>6j` ZWab> 高级 Senior 如高级经理为 Senior Manager
n\4+xZr 营业费用 Operating expenses
Qf i5fp=f 代销手续费 Consignment commission charge
5+J/Qm8{bb 运杂费 Transpotation
glpdYg * 保险费 Insurance premium
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展览费 Exhibition fees
Qzv_ |U 广告费 Advertising fees
8wd2\J,] 管理费用 Adminisstrative expenses
R_ }(p2 职工工资 Staff Salaries
W`
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49 D*U5o 低值易耗摊销 Article of consumption
+ h&V; 办公费 Office allowance
h2]Od(^[ 差旅费 Travelling expense
{3>^nMv@e 工会经费 Labour union expenditure
s zg1.& 研究与开发费 Research and development expense
Qt$Q/<8U 福利费 Employee benefits/welfare
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职工教育经费 Personnel education
Z8W<RiR 待业保险费 Unemployment insurance
HT'dft # 劳动保险费 Labour insurance
i%iU_` 医疗保险费 Medical insurance
qeYr= %)c 会议费 Coferemce
w;"'l] W 聘请中介机构费 Intermediary organs
DzEi xE- 咨询费 Consult fees
X}Lp!.i9o 诉讼费 Legal cost
w_ m 业务招待费 Business entertainment
|(N4x(xl 技术转让费 Technology transfer fees
4^5s\ f B 矿产资源补偿费 Mineral resources compensation fees
=}[V69a 排污费 Pollution discharge fees
tg:x}n 房产税 Housing property tax
K+Qg=vGY 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
C-7.Sa
土地使用税 Tenure tax
2iu;7/ 印花税 Stamp tax
T&%>/7I> 财务费用 Finance charge
&uM?DQ`o8 利息支出 Interest exchange
0M"E6 z)9 汇兑损失 Foreign exchange loss
H >B:jJf 各项手续费 Charge for trouble
J =sQ].EK 各项专门借款费用 Special-borrowing cost
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