)Fw{|7@N 1、部门的称谓
01 ; oGa
8#> 市场部Marketing
$Z!7@_Ys 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）
_(.,< R5 客户服务 Customer Service ，例如客服员叫CSR，R for representative
yB~` A >~M 人事部 Human Resource
$b=4_UroS 行政部 Admin.
~!A*@a C 财务部 Finance & Accounting
HJ+I;OJ 产品供应 Product Supply，例如产品调度员叫 P S Planner
'"Q N{ja ="=Aac#n` 2、人员的称谓
}'
. k 助理 Assistant
]x<`( 秘书 secretary
eTrIN,4 前台接待小姐 Receptionist
T~" T%r 文员 clerk ，如
会计文员为Accounting Clerk
1deNrmp % 主任 supervisor
V( A p|I:G 经理 Manager
Q $5U5hb 总经理 GM，General Manager
$& l}
ABn 入场费admission
7UzbS,$x 运费freight
P.Uz[_&l6 小费tip
8LZmr|/F* 学费tuition
eYD|`)-f<^ 价格，代价charge
WP b4L9< B} y`E
< 制造费用 Manufacturing overhead
]J
aV +b'O 材料费 Materials
3x U i n 管理人员工资 Executive Salaries
wf[B -2q) 奖金 Wages
|&hu3-( 退职金 Retirement allowance
.tny"a& 补贴 Bonus
]IZn#gnM 外保劳务费 Outsourcing fee
z%cpV{Nu 福利费 Employee benefits/welfare
6I yD7PQ 会议费 Coferemce
o;D [ F
加班餐费 Special duties
8ezdU" 市内交通费 Business traveling
6)B6c. 5o 通讯费 Correspondence
+dIO+(
&g 电话费 Correspondence
2kS]:4)T 水电取暖费 Water and Steam
y>D vD)
税费 Taxes and dues
?k7z 5ow 租赁费 Rent
1aQR9zg% 管理费 Maintenance
OE4hG xG 车辆维护费 Vehicles maintenance
`J(im 油料费 Vehicles maintenance
S3oSc<&2 培训费 Education and training
viP.G/(\] 接待费 Entertainment
L9G
xqw 图书、印刷费 Books and printing
A_mVe\(*M 运费 Transpotation
(6*CORE
保险费 Insurance premium
ygA~d9" 支付手续费 Commission
kkz{;OW
杂费 Sundry charges
+U :U/c5Z^ 折旧费 Depreciation expense
}{(dG7G+ 机物料消耗 Article of consumption
-/O_wqm# 劳动保护费 Labor protection fees
H(~:Ajj+zQ 总监Director
4%( \y "T 总会计师 Finance Controller
w>]?gN?8Fe 高级 Senior 如高级经理为 Senior Manager
rrSs Q q 营业费用 Operating expenses
5/ee&sJR 代销手续费 Consignment commission charge
\9
%SR ~ 运杂费 Transpotation
P!apAr 保险费 Insurance premium
"Y>
#=>8 展览费 Exhibition fees
kX2bU$1Q,i 广告费 Advertising fees
^"?fZSC 管理费用 Adminisstrative expenses
?C[W~m P 职工工资 Staff Salaries
)Uk!;b 修理费 Repair charge
v|&Nh?r 低值易耗摊销 Article of consumption
@We im7r 办公费 Office allowance
ka^sOC+Y 差旅费 Travelling expense
:&{:$-h! 工会经费 Labour union expenditure
~T{^7"q\ 研究与开发费 Research and development expense
Lcx)wof 福利费 Employee benefits/welfare
w4m)l QM 职工教育经费 Personnel education
'>wr _
f 待业保险费 Unemployment insurance
#'@pL0dj 劳动保险费 Labour insurance
t Lz,t&h 医疗保险费 Medical insurance
sr=~U q{g 会议费 Coferemce
^Pq4 n%x 聘请中介机构费 Intermediary organs
vIL'&~C\y 咨询费 Consult fees
gyt[ZN _2 诉讼费 Legal cost
;_HG
5}i 业务招待费 Business entertainment
{c;][>l 技术转让费 Technology transfer fees
*XlbD 矿产资源补偿费 Mineral resources compensation fees
xE2sb* 排污费 Pollution discharge fees
^{ IF2_h" 房产税 Housing property tax
7j
]d{lD 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
n I63Ns 土地使用税 Tenure tax
0I`)<o- 印花税 Stamp tax
iE~][ _%U 财务费用 Finance charge
k`5jy~; 利息支出 Interest exchange
w [5uX > 汇兑损失 Foreign exchange loss
X4c|*U=4 各项手续费 Charge for trouble
zXop@"(e 各项专门借款费用 Special-borrowing cost
[%);N\o2Y 8,0WHivg 
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