<R{ \pz2w 1、部门的称谓
Fr%KO)s2 $ ]81 s` 市场部Marketing
9 I RE@c 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）
k5xirB_ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
hG us!p"lw 人事部 Human Resource
T
|j^ 行政部 Admin.
1 <R
\V 财务部 Finance & Accounting
;p B?8Z 产品供应 Product Supply，例如产品调度员叫 P S Planner
5WZL B = 3\@6i' 2、人员的称谓
0\Oeo8<7)~ 助理 Assistant
G#%
=R`k/ 秘书 secretary
*/8\Z46z 前台接待小姐 Receptionist
WJ9u 3+ 文员 clerk ，如
会计文员为Accounting Clerk
'ZDa *9nkF 主任 supervisor
3 oWCQ 经理 Manager
1g/mzC 总经理 GM，General Manager
rWvJ{ -% 入场费admission
-=qmYf 运费freight
E>V8|Hz; 小费tip
E_ y h 9lk 学费tuition
d#z67Nl6 价格，代价charge
rz.`$b 2C8M1^0:Z 制造费用 Manufacturing overhead
i([A8C_A 材料费 Materials
4*
dT| NU 管理人员工资 Executive Salaries
q{_buTARq 奖金 Wages
RZ.5:v6 退职金 Retirement allowance
WD )[Ac[ 补贴 Bonus
yWK[@;S]% 外保劳务费 Outsourcing fee
j/Kw-h ,5" 福利费 Employee benefits/welfare
LQQhn{[D 会议费 Coferemce
[}AcCXg`L 加班餐费 Special duties
V?rI,'F>N 市内交通费 Business traveling
FP\[7?ZL n 通讯费 Correspondence
"M *\,IH 电话费 Correspondence
! 9N%=6\ 水电取暖费 Water and Steam
9%dNktt 税费 Taxes and dues
n_+Iw,a'm 租赁费 Rent
BW*zj=N% 管理费 Maintenance
4i19HD_ 车辆维护费 Vehicles maintenance
hmi15VW 油料费 Vehicles maintenance
DuFl N1 Z 培训费 Education and training
~gAx 接待费 Entertainment
CRf^6k _;( 图书、印刷费 Books and printing
v ]1rH$ 运费 Transpotation
< <xJ -N 保险费 Insurance premium
bIhL!Ty T. 支付手续费 Commission
FPMW"~v 杂费 Sundry charges
}Ag2c; aaq 折旧费 Depreciation expense
l%:_#1?isf 机物料消耗 Article of consumption
SVHtv
0Nx 劳动保护费 Labor protection fees
#nd
,c n 总监Director
`< Ftn 总会计师 Finance Controller
&Y&zUfA 高级 Senior 如高级经理为 Senior Manager
{ p/m+m 营业费用 Operating expenses
RU'J!- w{ 代销手续费 Consignment commission charge
SW=p5@Hy{ 运杂费 Transpotation
0j yokER 保险费 Insurance premium
> w'6ZDA*X 展览费 Exhibition fees
0'
<S7?~| 广告费 Advertising fees
aG ,uF 管理费用 Adminisstrative expenses
g$97"d' 职工工资 Staff Salaries
=os j}( 修理费 Repair charge
(+@.L7>m+t 低值易耗摊销 Article of consumption
N f~<
x K 办公费 Office allowance
?\yo~=N^ 差旅费 Travelling expense
xWMMHIu 工会经费 Labour union expenditure
- /</7I 研究与开发费 Research and development expense
ZA P+jX; 福利费 Employee benefits/welfare
N$+"zJmw& 职工教育经费 Personnel education
,)RdXgCs 待业保险费 Unemployment insurance
Em 7q@
劳动保险费 Labour insurance
,yF)7fN 医疗保险费 Medical insurance
_`\INZ
e-G 会议费 Coferemce
~,:f,FkSQ 聘请中介机构费 Intermediary organs
:8ZxO wwv 咨询费 Consult fees
B?M+`; 诉讼费 Legal cost
g[$B9 0 业务招待费 Business entertainment
qq` RfZjL 技术转让费 Technology transfer fees
oK>,Md B 矿产资源补偿费 Mineral resources compensation fees
p%s
D>1k 排污费 Pollution discharge fees
f.= E. % 房产税 Housing property tax
4|(?Wt)5 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
d.Z]R&X08 土地使用税 Tenure tax
3%} Ma, 印花税 Stamp tax
"OPU Gwf
财务费用 Finance charge
sHF vzE% 利息支出 Interest exchange
!2Orklzd1 汇兑损失 Foreign exchange loss
g U?) 各项手续费 Charge for trouble
^ WNJQg' 各项专门借款费用 Special-borrowing cost
,u v$oP- %Z7!9+< 
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