84_Y+_9 1、部门的称谓
-]Ny-[P hRQw] 市场部Marketing
QQ/9ZI5 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）
[Mk:Zz% 客户服务 Customer Service ，例如客服员叫CSR，R for representative
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,4e 人事部 Human Resource
mwMc AUD]2 行政部 Admin.
ctoh&5%!n+ 财务部 Finance & Accounting
sis1Dh9: 产品供应 Product Supply，例如产品调度员叫 P S Planner
*`40B6dEr 2U`!0~pod 2、人员的称谓
5FVmk5z]d 助理 Assistant
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Wl/v 秘书 secretary
*&z !y/ 前台接待小姐 Receptionist
,`8:@<e 文员 clerk ，如
会计文员为Accounting Clerk
U
UhlKV|5 主任 supervisor
$ 3S`A]xO 经理 Manager
sk5B} - 总经理 GM，General Manager
<M, <|Y*) 入场费admission
lot;d 3} 运费freight
x21XzGLY|} 小费tip
x 9o( q`N 学费tuition
!<<wI '8 价格，代价charge
19:1n]*X< _n0NE0 制造费用 Manufacturing overhead
K}DrJ/s 材料费 Materials
6s t^
-L 管理人员工资 Executive Salaries
_Qq lOc9 奖金 Wages
SAU ` u]E 退职金 Retirement allowance
uvRX{q 4 补贴 Bonus
DH"_.j 外保劳务费 Outsourcing fee
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福利费 Employee benefits/welfare
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3ODz, 会议费 Coferemce
sD9OV6^{?K 加班餐费 Special duties
<OrQbrWQa 市内交通费 Business traveling
\.?' y71 通讯费 Correspondence
\D-X
_.v 电话费 Correspondence
T5-Y qz 水电取暖费 Water and Steam
hT%
>) 71 税费 Taxes and dues
1*f/Y9 Z 租赁费 Rent
FP ")$
,=s 管理费 Maintenance
},;Z<( 车辆维护费 Vehicles maintenance
DB0? H+8t 油料费 Vehicles maintenance
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G<u 培训费 Education and training
/ <+F/R'=O 接待费 Entertainment
8yybZ@ 图书、印刷费 Books and printing
/GF"D5 运费 Transpotation
ny0 ]Q@ 保险费 Insurance premium
s T,*<^
支付手续费 Commission
ex.^V sf_ 杂费 Sundry charges
&{bNa:@ 折旧费 Depreciation expense
iM$iZ;Tp 机物料消耗 Article of consumption
Of
-8n- 劳动保护费 Labor protection fees
Y=/;7T 总监Director
8g?2( MT; 总会计师 Finance Controller
}+giQ w4 高级 Senior 如高级经理为 Senior Manager
+1K = ]#a 营业费用 Operating expenses
($ !g= 7 代销手续费 Consignment commission charge
%r@:7/ 运杂费 Transpotation
M
9 N'Hk= 保险费 Insurance premium
a_z f *; 展览费 Exhibition fees
lI3d
_cU 广告费 Advertising fees
Y2|c;1~5$ 管理费用 Adminisstrative expenses
2 gW+&5; 4 职工工资 Staff Salaries
!>WW(n07Ma 修理费 Repair charge
aNgJ m~K0P 低值易耗摊销 Article of consumption
K Dr)'gl& 办公费 Office allowance
!,~C 差旅费 Travelling expense
Jmu oYl f| 工会经费 Labour union expenditure
gu1n0N`b 研究与开发费 Research and development expense
>+%p }l:<\ 福利费 Employee benefits/welfare
FX+^S? x. 职工教育经费 Personnel education
0xV[C4E[6 待业保险费 Unemployment insurance
o}Zl/&( 劳动保险费 Labour insurance
n>YgL}YZ? 医疗保险费 Medical insurance
:eBp`dmn 会议费 Coferemce
N::.o+1 聘请中介机构费 Intermediary organs
]_hXg*? 咨询费 Consult fees
lW
Fm>DiLY 诉讼费 Legal cost
1#x@ 业务招待费 Business entertainment
"R[6Q ^vw 技术转让费 Technology transfer fees
xw3A |Aj?r 矿产资源补偿费 Mineral resources compensation fees
_:Ov-HIR 排污费 Pollution discharge fees
hOe$h,E'] 房产税 Housing property tax
!/W v \qm 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
}b>e
lz 土地使用税 Tenure tax
^3nB2G.ax 印花税 Stamp tax
<7oZV^nd * 财务费用 Finance charge
u73/#!(1=H 利息支出 Interest exchange
Yt;@ @xe& 汇兑损失 Foreign exchange loss
? e23[ 各项手续费 Charge for trouble
u2 U4MV1C
各项专门借款费用 Special-borrowing cost
CM+wkU ?, ScC!?rTW~7 
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