9BM 8 1、部门的称谓
;
3WA-nn kW=GFj)L 市场部Marketing
YN@ 4.&RP 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）
i`2X [kc 客户服务 Customer Service ，例如客服员叫CSR，R for representative
6 W abw
: 人事部 Human Resource
]2Q :&T 行政部 Admin.
4[] / 财务部 Finance & Accounting
P,[O32i # 产品供应 Product Supply，例如产品调度员叫 P S Planner
*1 [v08?! L--(Y+vmf 2、人员的称谓
/\_wDi+# 助理 Assistant
p#V h[UTl^ 秘书 secretary
VY9|8g/ 前台接待小姐 Receptionist
}`,}e 259 文员 clerk ，如
会计文员为Accounting Clerk
D/&^Y'|T 主任 supervisor
= NHzh! 经理 Manager
VYZkHjj)2i 总经理 GM，General Manager
-b4#/q+bb+ 入场费admission
ZAG ia q 运费freight
dw
v(
8 小费tip
6SIk,Isy8 学费tuition
9w=GB?/ 价格，代价charge
De(\ <H# z$>_c "D 制造费用 Manufacturing overhead
07_ym\N
材料费 Materials
jB17]OCN 管理人员工资 Executive Salaries
BWct0= 奖金 Wages
U Ux] 退职金 Retirement allowance
vNhi5EU 补贴 Bonus
:|:Disg 外保劳务费 Outsourcing fee
ZO2$Aan 福利费 Employee benefits/welfare
Eo$7W5h J 会议费 Coferemce
R`F54?th 加班餐费 Special duties
Qw ukhD7 市内交通费 Business traveling
b $
f@.L 通讯费 Correspondence
lKd+,< 电话费 Correspondence
E ,[ @jxP 水电取暖费 Water and Steam
>_Dq )n;% 税费 Taxes and dues
oT 4A|M 租赁费 Rent
LH4!QDK- 管理费 Maintenance
^q aS 车辆维护费 Vehicles maintenance
Z. ))=w6G 油料费 Vehicles maintenance
GN4'LU 培训费 Education and training
d_j%
,1-# 接待费 Entertainment
o
2
6R] 图书、印刷费 Books and printing
1
jJ>(S 运费 Transpotation
' {L5 3cH= 保险费 Insurance premium
cViEvS r 支付手续费 Commission
/R@,c
B= 杂费 Sundry charges
t?:} bw+m 折旧费 Depreciation expense
!TH3oLd" 机物料消耗 Article of consumption
QQso<.d & 劳动保护费 Labor protection fees
P,x'1 `k~ 总监Director
(6R^/*-o 总会计师 Finance Controller
;/
iBP2 高级 Senior 如高级经理为 Senior Manager
Fq6sl}b(On 营业费用 Operating expenses
|D %m >M6 代销手续费 Consignment commission charge
37 hs/=x 运杂费 Transpotation
SO #NWa<0| 保险费 Insurance premium
BULf @8~( 展览费 Exhibition fees
(5s$vcK 广告费 Advertising fees
R^PPgE6!$ 管理费用 Adminisstrative expenses
OS k+l 职工工资 Staff Salaries
3[g%T2& [ 修理费 Repair charge
qn VxP& 低值易耗摊销 Article of consumption
%T hY6y( 办公费 Office allowance
sw.c
w}1 差旅费 Travelling expense
ZqhCGHy 工会经费 Labour union expenditure
M^c`j#NQ 研究与开发费 Research and development expense
TBN0u k 福利费 Employee benefits/welfare
Ak`7 f$z 职工教育经费 Personnel education
8E:8iNbF 待业保险费 Unemployment insurance
Wj"\nT4 劳动保险费 Labour insurance
#V[j Q Vl 医疗保险费 Medical insurance
jN\} l|;q 会议费 Coferemce
/D G+8u 聘请中介机构费 Intermediary organs
i`3h \ku 咨询费 Consult fees
$4^cbk 诉讼费 Legal cost
v +.
n9 业务招待费 Business entertainment
:a M
ZJm 技术转让费 Technology transfer fees
Lo^0VD!O 矿产资源补偿费 Mineral resources compensation fees
M ABrf`<b 排污费 Pollution discharge fees
S+^*rw 房产税 Housing property tax
<l/QS3M 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
:Ve>tZeW 土地使用税 Tenure tax
"~R,%sY b( 印花税 Stamp tax
LUGyc( h 财务费用 Finance charge
AJ_''%$I3: 利息支出 Interest exchange
`0 .< 汇兑损失 Foreign exchange loss
i6L>, ^Dg 各项手续费 Charge for trouble
A"(XrL-pV 各项专门借款费用 Special-borrowing cost
b&AGVWhh !~+"TI}_%w 
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