N{+6 V`\ 1、部门的称谓
K^32nQ X %!DdjC&5* 市场部Marketing
QFe kj@ 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）
cPaz- 客户服务 Customer Service ，例如客服员叫CSR，R for representative
g
Va;! 人事部 Human Resource
S
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财务部 Finance & Accounting
6=N!()s 产品供应 Product Supply，例如产品调度员叫 P S Planner
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%>g-dw 2、人员的称谓
WO;2=[#O; 助理 Assistant
N"/J1
秘书 secretary
)<ig6b% 前台接待小姐 Receptionist
N
m {| 文员 clerk ，如
会计文员为Accounting Clerk
B:mtl?69g 主任 supervisor
7Eb | AR 经理 Manager
Z G(. Q:1 总经理 GM，General Manager
kPRG^Ox8e 入场费admission
EBQ,Ypv 运费freight
Z$*m=]2 小费tip
,c]<Yu 学费tuition
gvzBV
+3' 价格，代价charge
]?p 9)d=%< %"[`
制造费用 Manufacturing overhead
B`<a ~V 材料费 Materials
N[=c|frho 管理人员工资 Executive Salaries
6(pa2 奖金 Wages
o
?,c#g 退职金 Retirement allowance
D9yAq' k$ 补贴 Bonus
3A&:
c/ 外保劳务费 Outsourcing fee
shk yN 福利费 Employee benefits/welfare
yC&u^{~BC 会议费 Coferemce
!l9i)6
W 加班餐费 Special duties
t,w'w_C 市内交通费 Business traveling
oaac.7.fV 通讯费 Correspondence
evSr?ys 电话费 Correspondence
Z\[6 'R4.# 水电取暖费 Water and Steam
)L+>^cJI< 税费 Taxes and dues
hQb3 8W[ 租赁费 Rent
}1kZF{KD<[ 管理费 Maintenance
aM5Hp>'nI 车辆维护费 Vehicles maintenance
<nvzNXql 油料费 Vehicles maintenance
V$Zl]f$S 培训费 Education and training
e6`g[Ap 接待费 Entertainment
qV{iUtYt 图书、印刷费 Books and printing
U
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S7v# `# 保险费 Insurance premium
S^Mx=KJ G 支付手续费 Commission
r }S>t~p: 杂费 Sundry charges
`G'Z ,P-a 折旧费 Depreciation expense
H |%'$oWp 机物料消耗 Article of consumption
]mR!-Fqj 劳动保护费 Labor protection fees
vu@@!cT6e 总监Director
0<[g 7BbR 总会计师 Finance Controller
jp+s[rRc\{ 高级 Senior 如高级经理为 Senior Manager
)z\ 73|w 营业费用 Operating expenses
jvQpf d 代销手续费 Consignment commission charge
_uL8TC ^ 运杂费 Transpotation
P.
Kfoos 保险费 Insurance premium
'O^<i`8U] 展览费 Exhibition fees
dKp Uw9C#/ 广告费 Advertising fees
6s.>5}M!
管理费用 Adminisstrative expenses
U[O7}Nsb" 职工工资 Staff Salaries
DCP
B9:u 修理费 Repair charge
itmFZZh 低值易耗摊销 Article of consumption
_{2/ QP} 办公费 Office allowance
XXg~eu? 差旅费 Travelling expense
$!goM~pZ 工会经费 Labour union expenditure
{
Ba_.
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RI2 /h rW 福利费 Employee benefits/welfare
':d9FzGKa 职工教育经费 Personnel education
K+<F ,
P 待业保险费 Unemployment insurance
">FuCvQ 劳动保险费 Labour insurance
s 9n_s=w 医疗保险费 Medical insurance
nV/;yl4e{
会议费 Coferemce
exxH0^ 聘请中介机构费 Intermediary organs
8&wN9tPYZ 咨询费 Consult fees
w 6 诉讼费 Legal cost
^wlo;.8Y 业务招待费 Business entertainment
jaL# 技术转让费 Technology transfer fees
bLSUF`-z 矿产资源补偿费 Mineral resources compensation fees
~.$ca.Gf 排污费 Pollution discharge fees
T@R2H&L 房产税 Housing property tax
@/8O@^ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
#i 5@G* 土地使用税 Tenure tax
p~yGp] yJ9 印花税 Stamp tax
MLvd6tIv, 财务费用 Finance charge
[_-[ S 利息支出 Interest exchange
)}to7r7 ` 汇兑损失 Foreign exchange loss
6KE?@3;Om 各项手续费 Charge for trouble
, Y^GQ`~# 各项专门借款费用 Special-borrowing cost
y:YJv x6&4 ~o27~R ] 
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