MK @rx6<9 1、部门的称谓
3TLy m& M(:bM1AD`u 市场部Marketing
_?y3 &4N) 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）
6v]`s 客户服务 Customer Service ，例如客服员叫CSR，R for representative
KaS*LDzw 人事部 Human Resource
Q4*{+$A 行政部 Admin.
$T:;Kc W) 财务部 Finance & Accounting
H3vnc\d~ 产品供应 Product Supply，例如产品调度员叫 P S Planner
[u=yl0f GA`
bWl 2、人员的称谓
;K|K]c 助理 Assistant
n[r1h=?j3 秘书 secretary
{dP6fr1z 前台接待小姐 Receptionist
w1(5,~OB 文员 clerk ，如
会计文员为Accounting Clerk
b/JjA 主任 supervisor
z_ '!?K{ 经理 Manager
]dl.~;3~~ 总经理 GM，General Manager
1*$6u5.=F 入场费admission
0_-o]BY 运费freight
;I80<SZ 小费tip
^'du@ XCf} 学费tuition
N !ay#V 价格，代价charge
:xq{\ "r yi Xb<g+B 制造费用 Manufacturing overhead
k h*WpX 材料费 Materials
!>ZBb\EyK 管理人员工资 Executive Salaries
?azLaAG 奖金 Wages
Y,yU460T8 退职金 Retirement allowance
]bmf}& 补贴 Bonus
AZ^>osr 外保劳务费 Outsourcing fee
{q+
gm1iC 福利费 Employee benefits/welfare
\ZhkOl 会议费 Coferemce
:w
Y%= 加班餐费 Special duties
J7oj@Or9 市内交通费 Business traveling
]B8iQr -! 通讯费 Correspondence
0bJT0_ 电话费 Correspondence
6(t'B!x 水电取暖费 Water and Steam
\}9)`1D 税费 Taxes and dues
.I]v
D#o 租赁费 Rent
#*lD Kn[vO 管理费 Maintenance
b
ivo7_ 车辆维护费 Vehicles maintenance
#Tag"b`
油料费 Vehicles maintenance
e
]ST0J" 培训费 Education and training
I(3~BOUn_ 接待费 Entertainment
[ + CFQf> 图书、印刷费 Books and printing
;{&4jcV* 运费 Transpotation
<0hVDk~ 保险费 Insurance premium
; 14Q@yrZ0 支付手续费 Commission
;"e55|d9I 杂费 Sundry charges
kB5y}v.3 S 折旧费 Depreciation expense
)+hJi/g 机物料消耗 Article of consumption
#nft{AN 劳动保护费 Labor protection fees
59:kL<;S- 总监Director
`mYp?N jR_ 总会计师 Finance Controller
j jv'"K2 高级 Senior 如高级经理为 Senior Manager
lA4J# 营业费用 Operating expenses
p` Tl)[* 代销手续费 Consignment commission charge
'Z,7{U1 P 运杂费 Transpotation
`*yOc6i] 保险费 Insurance premium
>b#CR/^z 展览费 Exhibition fees
tj8o6N# 广告费 Advertising fees
v;g,qO!LJ 管理费用 Adminisstrative expenses
vO"E4s 职工工资 Staff Salaries
hBcklI 修理费 Repair charge
|a /cw" 低值易耗摊销 Article of consumption
Uvi@HB HJ 办公费 Office allowance
1|G 5
W: 差旅费 Travelling expense
CN-4FI)1D9 工会经费 Labour union expenditure
P@n
rcgM. 研究与开发费 Research and development expense
A,4}
$-7 福利费 Employee benefits/welfare
]d%Ou]609 职工教育经费 Personnel education
G MLx$?=j 待业保险费 Unemployment insurance
eYjF"Aq 劳动保险费 Labour insurance
=
*6frC~ 医疗保险费 Medical insurance
qT4`3nH: 会议费 Coferemce
JlE+CAny 聘请中介机构费 Intermediary organs
Dk")/ ib 咨询费 Consult fees
2JeEmG9 诉讼费 Legal cost
~"wnlG-: 业务招待费 Business entertainment
"
;8kKR 技术转让费 Technology transfer fees
{\VsM#K6 矿产资源补偿费 Mineral resources compensation fees
IsFL"Vx 排污费 Pollution discharge fees
K&dc< 4DC 房产税 Housing property tax
K7(GdKZe 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
-%[6q 土地使用税 Tenure tax
lD _iIe~c 印花税 Stamp tax
M3GFKWQI,` 财务费用 Finance charge
*l0 i}"T^_ 利息支出 Interest exchange
)^ )|b5, 汇兑损失 Foreign exchange loss
]i
`~ J 各项手续费 Charge for trouble
HC>k/Gk" 各项专门借款费用 Special-borrowing cost
xBw ua; 5$$]ZMof 
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