; 1WclQ!( 1、部门的称谓
9;jfg|x1[ - >2ej4C 市场部Marketing
.%o:kq@B 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）
H!N,PI?rn 客户服务 Customer Service ，例如客服员叫CSR，R for representative
|2 Dlw]d 人事部 Human Resource
K 4KmoGb 行政部 Admin.
ck;owGl T 财务部 Finance & Accounting
%rYt; 7B 产品供应 Product Supply，例如产品调度员叫 P S Planner
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9- \T 2、人员的称谓
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> 助理 Assistant
W'[!4RQL 秘书 secretary
/*[a>B4-q 前台接待小姐 Receptionist
0x84 Ah) 文员 clerk ，如
会计文员为Accounting Clerk
!Lo{zTDW 主任 supervisor
W`KkuQ4cM 经理 Manager
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总经理 GM，General Manager
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_S 入场费admission
6eb5 q/ 运费freight
3 x#G
SS 小费tip
?r/7: 学费tuition
B $HQFdTli 价格，代价charge
$iV3>>;eh &]5<^?3 制造费用 Manufacturing overhead
kb>9;-%^JK 材料费 Materials
l{ k 管理人员工资 Executive Salaries
u931^~ Ci 奖金 Wages
YWTo]DJV 退职金 Retirement allowance
/g2 1.*Z 补贴 Bonus
:]x)lP(3E 外保劳务费 Outsourcing fee
(7"qT^s3
福利费 Employee benefits/welfare
6rk/74gI,a 会议费 Coferemce
\]^|IViIQ 加班餐费 Special duties
<ioX|.7ZX 市内交通费 Business traveling
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通讯费 Correspondence
Cnc77EUD 电话费 Correspondence
0FXM4YcrJO 水电取暖费 Water and Steam
C~
>'pS6%5 税费 Taxes and dues
"?]5"lNC| 租赁费 Rent
?H y ++ 管理费 Maintenance
]UMwpL&rY 车辆维护费 Vehicles maintenance
;$nK
^ 油料费 Vehicles maintenance
gxJ(u{2 培训费 Education and training
pt=[XhxC(> 接待费 Entertainment
3>;U| |O 图书、印刷费 Books and printing
3o/f#y 运费 Transpotation
Odagac a 保险费 Insurance premium
n32?GRp 支付手续费 Commission
m0:8t hZN 杂费 Sundry charges
U5Rzfm4 折旧费 Depreciation expense
E_$ S T 3 机物料消耗 Article of consumption
S6cSeRmw 劳动保护费 Labor protection fees
&:Q" "e! 总监Director
8z@A/$T 总会计师 Finance Controller
r q$% 高级 Senior 如高级经理为 Senior Manager
p/@z4TCNX 营业费用 Operating expenses
7%JXVP}A 代销手续费 Consignment commission charge
/+'@}u
| 运杂费 Transpotation
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保险费 Insurance premium
Y5K!DMK Y 展览费 Exhibition fees
LV`- eW 广告费 Advertising fees
=MMWcK& 管理费用 Adminisstrative expenses
^c+6? 职工工资 Staff Salaries
K":- zS 修理费 Repair charge
vh T9#) HI 低值易耗摊销 Article of consumption
X!r!lW 办公费 Office allowance
.3$iOMCH 差旅费 Travelling expense
N AL%qQ 工会经费 Labour union expenditure
%R(j|a9z 研究与开发费 Research and development expense
1`b?nX 福利费 Employee benefits/welfare
9;.dNdg> 职工教育经费 Personnel education
w:pc5N>we0 待业保险费 Unemployment insurance
x!S8' 劳动保险费 Labour insurance
d@`yRueWiV 医疗保险费 Medical insurance
m`n51i{U 会议费 Coferemce
/K'Kx 聘请中介机构费 Intermediary organs
>4bOM@[] 咨询费 Consult fees
N+h|Ffnp 诉讼费 Legal cost
IhUuL0 业务招待费 Business entertainment
G>cTqD6g T 技术转让费 Technology transfer fees
wtMS<$ 矿产资源补偿费 Mineral resources compensation fees
\}Hk`n)Aq 排污费 Pollution discharge fees
tw^V?4[Miu 房产税 Housing property tax
T- JJ c# 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
A9F Z` 土地使用税 Tenure tax
^]OD+ v 印花税 Stamp tax
(gz|6N 财务费用 Finance charge
* _U
z**M 利息支出 Interest exchange
uI.4zbgl[ 汇兑损失 Foreign exchange loss
] 5c| 各项手续费 Charge for trouble
vrh}X[JEw' 各项专门借款费用 Special-borrowing cost
"x&H*" s|d L.@0,L 
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