39L_O RMH 1、部门的称谓
`VF _rC[? (gIFu OGi> 市场部Marketing
*JAC+<~d 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）
o#>Mf464I
客户服务 Customer Service ，例如客服员叫CSR，R for representative
K"ly\$F 人事部 Human Resource
WJ,?
5# 行政部 Admin.
\-sW>LIA 财务部 Finance & Accounting
d[Z x [=h 产品供应 Product Supply，例如产品调度员叫 P S Planner
/PbMt gf}*}8D 2、人员的称谓
N KTy!zWh 助理 Assistant
LW#U+bv]Dq 秘书 secretary
4q.yp0E 前台接待小姐 Receptionist
+VL:O]`DJ 文员 clerk ，如
会计文员为Accounting Clerk
a^_W}gzzd 主任 supervisor
Yj'"
Wg 经理 Manager
,/k Zt! 总经理 GM，General Manager
Ti7
@{7> 入场费admission
9W, % [ 运费freight
) I(9qt>Y 小费tip
HU$]o N 学费tuition
%gWQ}QF 价格，代价charge
H [}lzL) ;+bF4r@: + 制造费用 Manufacturing overhead
<"}t\pT] 材料费 Materials
f>e0 l'\ 管理人员工资 Executive Salaries
`\'V]9wS 奖金 Wages
Zrj#4 E 1 退职金 Retirement allowance
Ikw. L 补贴 Bonus
#l@P}sHXq 外保劳务费 Outsourcing fee
2R,8q0qR: 福利费 Employee benefits/welfare
EPR8 5 [k 会议费 Coferemce
UZ "!lpg 加班餐费 Special duties
R_>. O?U4 市内交通费 Business traveling
4S4g
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O#p_ rfQ 电话费 Correspondence
Ep:hObWG) 水电取暖费 Water and Steam
6J@,bB
jVz 税费 Taxes and dues
y%x:~. 租赁费 Rent
?\(qA+iP0 管理费 Maintenance
_1mpsY<
k 车辆维护费 Vehicles maintenance
FBvh7D.hV 油料费 Vehicles maintenance
ZJm$7T)V 培训费 Education and training
1Kr$JIcd 接待费 Entertainment
=qpGAv_# 图书、印刷费 Books and printing
dQ _4aO 运费 Transpotation
/W .G- |: 保险费 Insurance premium
!YI< A\P 支付手续费 Commission
C`.eJF 杂费 Sundry charges
NHe)$%a=H 折旧费 Depreciation expense
+6$ -"lf 机物料消耗 Article of consumption
hc3 tzB 劳动保护费 Labor protection fees
|"S# uJW 总监Director
ofw&? S k0 总会计师 Finance Controller
>`/s+V 高级 Senior 如高级经理为 Senior Manager
WRwx[[e6z 营业费用 Operating expenses
#I*{_|}= 代销手续费 Consignment commission charge
bsr]Z&9rrk 运杂费 Transpotation
pzoh9}bue 保险费 Insurance premium
,zr,>^ v 展览费 Exhibition fees
jSH.e? 广告费 Advertising fees
#:P$a%V 管理费用 Adminisstrative expenses
l'@ !' 职工工资 Staff Salaries
WPAUY<6f 修理费 Repair charge
n
B5 \ocJ 低值易耗摊销 Article of consumption
7Z~JuT IZ 办公费 Office allowance
UL BEe@ s 差旅费 Travelling expense
(6NDY5h~=n 工会经费 Labour union expenditure
*W`7JL, 研究与开发费 Research and development expense
023uAaI^3r 福利费 Employee benefits/welfare
43-Bx`6\ 职工教育经费 Personnel education
H V-;? 5 待业保险费 Unemployment insurance
qY'+@^<U; 劳动保险费 Labour insurance
Nnr[@^M5 医疗保险费 Medical insurance
pL}
F{G. 会议费 Coferemce
J~4 mp\4b 聘请中介机构费 Intermediary organs
'DNxc 咨询费 Consult fees
BD;T>M 诉讼费 Legal cost
EJMd[hMhe 业务招待费 Business entertainment
TwVkI<e0s? 技术转让费 Technology transfer fees
}{j@q~w>$ 矿产资源补偿费 Mineral resources compensation fees
- 0q263z 排污费 Pollution discharge fees
I )vR 房产税 Housing property tax
& 0\:MJ c 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
rXT? w]4 土地使用税 Tenure tax
,c$tKj5ulQ 印花税 Stamp tax
m@+QC$6S 财务费用 Finance charge
WagL8BpLx 利息支出 Interest exchange
R@s|
b s? 汇兑损失 Foreign exchange loss
!lL
`L \ 各项手续费 Charge for trouble
X%znNx 各项专门借款费用 Special-borrowing cost
[! wJIy?, S)wP];]`K 
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