9-eYCg7C| 1、部门的称谓
G5egyP; "\Jq
2vM 市场部Marketing
us\@n" 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）
6*
cm 客户服务 Customer Service ，例如客服员叫CSR，R for representative
{g@Wd2-J} 人事部 Human Resource
:T" !6; 行政部 Admin.
k{Vc 5F 财务部 Finance & Accounting
z11;r]V I 产品供应 Product Supply，例如产品调度员叫 P S Planner
@riCR<fF 8kXbyKX[b 2、人员的称谓
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助理 Assistant
c!T^ JZBb 秘书 secretary
`sQ\j Nu 前台接待小姐 Receptionist
Yr-a8aSTE5 文员 clerk ，如
会计文员为Accounting Clerk
Y}7'OM 主任 supervisor
cE nkt= 经理 Manager
$TU=^W)X 总经理 GM，General Manager
4,tMaQ 入场费admission
xY(+[T!OF 运费freight
w-FZ`OA`D 小费tip
9xP{#Qa 学费tuition
I: U /%cr, 价格，代价charge
H[@ uE*W F8Z<JcOI 制造费用 Manufacturing overhead
okoD26tK 材料费 Materials
( t#w@< 管理人员工资 Executive Salaries
91r9RG> 奖金 Wages
A@bWlwfl 退职金 Retirement allowance
^_9 ^iL 补贴 Bonus
?{?mAb c 外保劳务费 Outsourcing fee
? aEBS 福利费 Employee benefits/welfare
n{d} ]
V@ 会议费 Coferemce
P0~3<h?U8 加班餐费 Special duties
`I ,A7b 市内交通费 Business traveling
Jy@cMq2 通讯费 Correspondence
wXPNfV<(2 电话费 Correspondence
v:B_%-GfOA 水电取暖费 Water and Steam
G]E$U]=9r: 税费 Taxes and dues
BF<7.<, 租赁费 Rent
qF`;xa% ,} 管理费 Maintenance
N~{0QewMI' 车辆维护费 Vehicles maintenance
+ L;[-]E8 油料费 Vehicles maintenance
kFgN^v^t 培训费 Education and training
/D` M? nD7 接待费 Entertainment
T~cq= i|O 图书、印刷费 Books and printing
p^Ca-+R3 运费 Transpotation
t>7t4>X 保险费 Insurance premium
>9a%"<(2# 支付手续费 Commission
TP{lt6wws( 杂费 Sundry charges
F x4C]S 折旧费 Depreciation expense
t;Jt+k~ 机物料消耗 Article of consumption
9Re605x Q6 劳动保护费 Labor protection fees
m?'5*\(ST 总监Director
ehtiu!Vk 总会计师 Finance Controller
~'dnrhdme 高级 Senior 如高级经理为 Senior Manager
uYIw ?fXy 营业费用 Operating expenses
><"5
VwR 代销手续费 Consignment commission charge
VD/Wl2DK 运杂费 Transpotation
%56pP"w 保险费 Insurance premium
_DMj )enH" 展览费 Exhibition fees
cBmo#:>' 广告费 Advertising fees
Y:&1;`FBZ 管理费用 Adminisstrative expenses
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?%j 职工工资 Staff Salaries
da aUC 修理费 Repair charge
B7nMy oj
低值易耗摊销 Article of consumption
pWSYbN+d 办公费 Office allowance
2n?\tOm(V 差旅费 Travelling expense
Fly@"W4a 工会经费 Labour union expenditure
6R%c+ok 8i 研究与开发费 Research and development expense
[?RLvhU| 福利费 Employee benefits/welfare
+1Si>I 职工教育经费 Personnel education
v F;6Y(h> 待业保险费 Unemployment insurance
|(}uagfrd 劳动保险费 Labour insurance
WEqHL,Uh] 医疗保险费 Medical insurance
Bh:AY@k 会议费 Coferemce
>ly= O 聘请中介机构费 Intermediary organs
z~4L=tA( 咨询费 Consult fees
|o~FKy1'z\ 诉讼费 Legal cost
\-GV8A2:k 业务招待费 Business entertainment
\cPGyeq 技术转让费 Technology transfer fees
*0 i 矿产资源补偿费 Mineral resources compensation fees
idGkX
? 排污费 Pollution discharge fees
B5#a
4G. 房产税 Housing property tax
3
C=nC 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
_E)xR 土地使用税 Tenure tax
= A DAMP 印花税 Stamp tax
?XsL4HI x 财务费用 Finance charge
ij r *_= 利息支出 Interest exchange
4@5rR~DQq 汇兑损失 Foreign exchange loss
?@|1>epgd 各项手续费 Charge for trouble
Mki(,Y|1~ 各项专门借款费用 Special-borrowing cost
J4j?rLR3p L45&O
*% 
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