}SN( ^3N 1、部门的称谓
!>8~ R2 K7+yU3 市场部Marketing
h+ f>#O+: 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 !L`0
=%c 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<B"sp r&1 人事部 Human Resource
4q $~3C[ 行政部 Admin.
rz?Cn
X.t 财务部 Finance & Accounting
k*.]*]
产品供应 Product Supply，例如产品调度员叫 P S Planner
Y
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W 2、人员的称谓
9(CvGzco < 助理 Assistant
OZ,kz2SF# 秘书 secretary
%\As 前台接待小姐 Receptionist
i=8iK#2 h 文员 clerk ，如
会计文员为Accounting Clerk
}{a Gh I~< 主任 supervisor
pJpapA2l*6 经理 Manager
nR!e ( 总经理 GM，General Manager
PxHFH pL 入场费admission
THA9OXP
运费freight
INZVe(z 小费tip
LSo!_tY 学费tuition
G7-Be
A8 价格，代价charge
VSj!Gm0LB DT1gy:?L 制造费用 Manufacturing overhead
g;IlS*Ld 材料费 Materials
(}"D x3K 管理人员工资 Executive Salaries
TQ
Vk;&A 奖金 Wages
R#(0C(FI^ 退职金 Retirement allowance
\>L,X _DL 补贴 Bonus
e5 =d
Ev 外保劳务费 Outsourcing fee
*OVB;]D3+ 福利费 Employee benefits/welfare
+Qs] 8*^?; 会议费 Coferemce
Nz{dnV{&x; 加班餐费 Special duties
Ae)xFnuq3 市内交通费 Business traveling
ajbe7#} 通讯费 Correspondence
k1 5vs 电话费 Correspondence
-! \3;/ 水电取暖费 Water and Steam
-@uFRQ t 税费 Taxes and dues
p: ,Y6[gMo 租赁费 Rent
XGlt^< ` 管理费 Maintenance
Iw1Y?Qia 车辆维护费 Vehicles maintenance
C2LPLquD+
油料费 Vehicles maintenance
] !UYl 培训费 Education and training
^s,3*cAU 接待费 Entertainment
_iwG'a[ ` 图书、印刷费 Books and printing
[^>XR BSm 运费 Transpotation
fBO/0u W 保险费 Insurance premium
>nS sbhAe 支付手续费 Commission
c? ::l+ 杂费 Sundry charges
F
[qXI L) 折旧费 Depreciation expense
AXfU
$~ 机物料消耗 Article of consumption
h\ RX/C!+ 劳动保护费 Labor protection fees
$QX$r N 总监Director
?7{U=1gb$ 总会计师 Finance Controller
jiI=tg; 高级 Senior 如高级经理为 Senior Manager
`CK~x = 营业费用 Operating expenses
:XKYfc_y 代销手续费 Consignment commission charge
[hJ 1]RW8 运杂费 Transpotation
{1GJ,['qL 保险费 Insurance premium
J?4{#p 展览费 Exhibition fees
x" r0<RK 广告费 Advertising fees
6(|mdk`i 管理费用 Adminisstrative expenses
u Lms0r\@! 职工工资 Staff Salaries
WR+j?Fcf 修理费 Repair charge
D{9a'0J 低值易耗摊销 Article of consumption
G , 8mFH 办公费 Office allowance
HC0juT OiO 差旅费 Travelling expense
o$_0Qs$ 工会经费 Labour union expenditure
<J%qzt} 研究与开发费 Research and development expense
w+ $$u z 福利费 Employee benefits/welfare
2w>%-_]u+ 职工教育经费 Personnel education
1nVQYqT _ 待业保险费 Unemployment insurance
V:0IBbh)w 劳动保险费 Labour insurance
tX*@r 医疗保险费 Medical insurance
,@"yr>Q9#6 会议费 Coferemce
dT`nR" 聘请中介机构费 Intermediary organs
;H$ Cq'
I 咨询费 Consult fees
H`[FC|RYyE 诉讼费 Legal cost
]+lT*6P* 业务招待费 Business entertainment
-:}vf? 技术转让费 Technology transfer fees
H4i}gdR 矿产资源补偿费 Mineral resources compensation fees
Q0*E&;| 排污费 Pollution discharge fees
N'1I6e " 房产税 Housing property tax
xvGY d,dlK 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
0%xk tf 土地使用税 Tenure tax
6:_~-
xG 印花税 Stamp tax
%p7
?\> 财务费用 Finance charge
d`\SX(C 利息支出 Interest exchange
<3Ftq= 汇兑损失 Foreign exchange loss
^Ks1[xc* ` 各项手续费 Charge for trouble
Rsx6vF8]5 各项专门借款费用 Special-borrowing cost
8~ y!X0Ov! j;$f[@0o 
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