_`H2CXG g 1、部门的称谓
JFJ_
PphvD BeNH" Y:E 市场部Marketing
aT]G&bR? 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）
6c?;-5. 客户服务 Customer Service ，例如客服员叫CSR，R for representative
BkH- d z 人事部 Human Resource
}Sxuc/%: 行政部 Admin.
"<e<0:: 财务部 Finance & Accounting
:skNEY]. 产品供应 Product Supply，例如产品调度员叫 P S Planner
N y\c>$ z 7eM:YqT/# 2、人员的称谓
~=!d>f~U 助理 Assistant
N`G*
h^YQ 秘书 secretary
gG 9e.++: 前台接待小姐 Receptionist
o:p6[SGd 文员 clerk ，如
会计文员为Accounting Clerk
d-W@/J 主任 supervisor
zm& D #) 经理 Manager
A<1:vV 总经理 GM，General Manager
&V.\Svm8] 入场费admission
iEA$`LhO\A 运费freight
R>r @I_ 小费tip
n%SR5+N" 学费tuition
TpH vZ]c 价格，代价charge
X
J+y5at Mdj?;'Yv 制造费用 Manufacturing overhead
']bpsn 材料费 Materials
F7FUoew< 管理人员工资 Executive Salaries
c Nhy.Z~D 奖金 Wages
)@IDmz> 退职金 Retirement allowance
{pV
\]E\] 补贴 Bonus
zQ&k$l9 外保劳务费 Outsourcing fee
g}cb>'=
={ 福利费 Employee benefits/welfare
JTw< 4] 会议费 Coferemce
y 4V~fg; 加班餐费 Special duties
{.D^2mj | 市内交通费 Business traveling
H}Jdnu| ko 通讯费 Correspondence
o ~aK[
电话费 Correspondence
:c*_W
/ 水电取暖费 Water and Steam
WDM ^rjA|j 税费 Taxes and dues
\),D W) 租赁费 Rent
~ x!"( 管理费 Maintenance
j,]KidDWm 车辆维护费 Vehicles maintenance
]uik E2nn 油料费 Vehicles maintenance
YqJ
`eLu 培训费 Education and training
/M0A9Z T[ 接待费 Entertainment
[SJ)4e|) 图书、印刷费 Books and printing
n^a&@?( + 运费 Transpotation
c}QWa"\2n 保险费 Insurance premium
^`HP&V 支付手续费 Commission
P,QI-, 杂费 Sundry charges
,y>%m;jL 折旧费 Depreciation expense
&D/@H1fBe 机物料消耗 Article of consumption
ZFJ qI
劳动保护费 Labor protection fees
1TOT}h5 总监Director
~6<'cun@x 总会计师 Finance Controller
BE#s@-zR=p 高级 Senior 如高级经理为 Senior Manager
aX)k (*| 营业费用 Operating expenses
+9tm9<F8 代销手续费 Consignment commission charge
D~(f7~c% 运杂费 Transpotation
J&B>"s, 保险费 Insurance premium
; Nd,K
C0k 展览费 Exhibition fees
VssD 广告费 Advertising fees
*ommU(r8 管理费用 Adminisstrative expenses
z;V Ai=m
q 职工工资 Staff Salaries
Wubvvm 8U 修理费 Repair charge
vFz#A/1 低值易耗摊销 Article of consumption
}[$ qn| 办公费 Office allowance
cnm*&1EzV 差旅费 Travelling expense
oB$P6 工会经费 Labour union expenditure
|5;:
3K+ 研究与开发费 Research and development expense
Y`U[Y Hx 福利费 Employee benefits/welfare
>" z$p@7 职工教育经费 Personnel education
"1- gMob 待业保险费 Unemployment insurance
M9t`w-@_w 劳动保险费 Labour insurance
[?= Vqd 医疗保险费 Medical insurance
Z{MR#.I 会议费 Coferemce
)Rlh
[Y& r 聘请中介机构费 Intermediary organs
" iz'x-wy 咨询费 Consult fees
]ZbZ ] 诉讼费 Legal cost
0+iaO"% 业务招待费 Business entertainment
R)>F*GsR 技术转让费 Technology transfer fees
S5 ,y!K]C~ 矿产资源补偿费 Mineral resources compensation fees
A~!v+W%vO1 排污费 Pollution discharge fees
KeGGF]=> 房产税 Housing property tax
)R- e^ Cb 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
> U.f`24 土地使用税 Tenure tax
_wY <8 F* 印花税 Stamp tax
Z
ZMz0^V 财务费用 Finance charge
<Rno
; 利息支出 Interest exchange
q_R^Q>ZIe 汇兑损失 Foreign exchange loss
(L2:|1P
) 各项手续费 Charge for trouble
>$g+Gx\v4 各项专门借款费用 Special-borrowing cost
/Cl=;^) }(y X$ 3?` 
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