V~`
?J6 1、部门的称谓
! 8M]n j-@3jFu 市场部Marketing
|13UJ
vR 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）
~itrM3^"w 客户服务 Customer Service ，例如客服员叫CSR，R for representative
^2}0lP| 人事部 Human Resource
] Ec\!,54u 行政部 Admin.
U~ QIO O 财务部 Finance & Accounting
8.bIP
ju%v 产品供应 Product Supply，例如产品调度员叫 P S Planner
'v iF8?_ }stc]L{79 2、人员的称谓
5%j
!SVW 助理 Assistant
< I[ Vv'x 秘书 secretary
Sb I %| 前台接待小姐 Receptionist
<m:8%]%M6 文员 clerk ，如
会计文员为Accounting Clerk
? ]SSm Zpk 主任 supervisor
7<['4*u 经理 Manager
Ad DlS~\? 总经理 GM，General Manager
dBkw.VO W 入场费admission
aaW(S
K 运费freight
Lgl%fO/<t 小费tip
5SKj% %B2, 学费tuition
)e`$' y@L$ 价格，代价charge
`b 6j7 YNV4w{>FD 制造费用 Manufacturing overhead
l1XA9>n 材料费 Materials
yUcWX bT@ 管理人员工资 Executive Salaries
8%v1[W i 奖金 Wages
45fk+# 退职金 Retirement allowance
'N#,,d/G 补贴 Bonus
;L(2Ffk8 外保劳务费 Outsourcing fee
Kk|uN#m 福利费 Employee benefits/welfare
,;9byb 会议费 Coferemce
H7!j5^ 加班餐费 Special duties
-: ]_D bF 市内交通费 Business traveling
^\:"o 通讯费 Correspondence
$|-joY 电话费 Correspondence
:^7/+|}9p 水电取暖费 Water and Steam
~ _R 8; b 税费 Taxes and dues
jt5en;AA[ 租赁费 Rent
70IBE[T& 管理费 Maintenance
YD1
:m3 l! 车辆维护费 Vehicles maintenance
K1] m:Y< 油料费 Vehicles maintenance
Q^=drNV 培训费 Education and training
,q$'hY TaJ 接待费 Entertainment
:s|" ZR 图书、印刷费 Books and printing
qBL >C\V + 运费 Transpotation
<RQ\nU 保险费 Insurance premium
#5*|/LD 支付手续费 Commission
}: v &N c 杂费 Sundry charges
&0A^_Z .nA 折旧费 Depreciation expense
w+c%Y\: 机物料消耗 Article of consumption
Kppi
N+ || 劳动保护费 Labor protection fees
Jb+cC )( 总监Director
'o41)p 总会计师 Finance Controller
##Jg>HL' 高级 Senior 如高级经理为 Senior Manager
>;I$& 营业费用 Operating expenses
3Q'Q %2 代销手续费 Consignment commission charge
6 2{ (i'K 运杂费 Transpotation
;
C/:$l 保险费 Insurance premium
&|cg`m
展览费 Exhibition fees
|/rms`YQ 广告费 Advertising fees
A"Q6GM2;Io 管理费用 Adminisstrative expenses
G
92\` Q 职工工资 Staff Salaries
>6xZF'4 修理费 Repair charge
i#c1 ZC 低值易耗摊销 Article of consumption
Xtv^q> ! 办公费 Office allowance
-L=aZPW`M 差旅费 Travelling expense
#w_cos [I 工会经费 Labour union expenditure
3 sUTdCnNf 研究与开发费 Research and development expense
op!8\rM<e 福利费 Employee benefits/welfare
t. 0F 职工教育经费 Personnel education
53> y< 待业保险费 Unemployment insurance
w Q!C9Gp3e 劳动保险费 Labour insurance
< OF 2\#Nh 医疗保险费 Medical insurance
7{0; <@ 会议费 Coferemce
ECq(i( 聘请中介机构费 Intermediary organs
l\+^.ezD 咨询费 Consult fees
PL*Mz(&bf 诉讼费 Legal cost
F\L Aw#IJ 业务招待费 Business entertainment
%NH#8#';2 技术转让费 Technology transfer fees
ry^FJyjW 矿产资源补偿费 Mineral resources compensation fees
']]C zze 排污费 Pollution discharge fees
]Dj,8tf`H
房产税 Housing property tax
{,V .IDs8[ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
L;jzDng< 土地使用税 Tenure tax
;h|zNx0 印花税 Stamp tax
954!ED|F( 财务费用 Finance charge
$Sz@u"ig% 利息支出 Interest exchange
M1Uab qQ 汇兑损失 Foreign exchange loss
\9r 1JP0 各项手续费 Charge for trouble
T
>BlnA 各项专门借款费用 Special-borrowing cost
O}$@|w(8; E ]T
>m! 6 
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