4v!@9.! vQ 1、部门的称谓
BNByaC ^g0 Ig2' 市场部Marketing
ysa"f+/ 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）
v_ J.M ] 客户服务 Customer Service ，例如客服员叫CSR，R for representative
jab]!eY 人事部 Human Resource
t yDtwV| 行政部 Admin.
y#MLxm 财务部 Finance & Accounting
z_H2 L"Z 产品供应 Product Supply，例如产品调度员叫 P S Planner
vIRE vj#U u,p
m\ 2、人员的称谓
: vr,@1 c 助理 Assistant
3}+/\:q* 秘书 secretary
G'epsD,.bX 前台接待小姐 Receptionist
lt*k(JD 文员 clerk ，如
会计文员为Accounting Clerk
>hh
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9 主任 supervisor
L=p.@VSZ 经理 Manager
;z?XT \C$ 总经理 GM，General Manager
[0}471 入场费admission
Cjh&$
aq 运费freight
M{S7ia"s 小费tip
i~.[iZf| 学费tuition
}/L YI 价格，代价charge
=UV?Pi*M> JC#@sJ4az) 制造费用 Manufacturing overhead
<|8 l ; 材料费 Materials
o
aKf{$vg 管理人员工资 Executive Salaries
Q\oUZnD$= 奖金 Wages
?yz%r`;r 退职金 Retirement allowance
3UaP7p+d 补贴 Bonus
ZBXGu f 外保劳务费 Outsourcing fee
^AM_A>HnG 福利费 Employee benefits/welfare
J.&q[ 会议费 Coferemce
!69^ kIi$ 加班餐费 Special duties
TM}F9!*je 市内交通费 Business traveling
5bw ]cv$i 通讯费 Correspondence
H )}WWXK 电话费 Correspondence
WNx^Rg"
>' 水电取暖费 Water and Steam
w0IB8GdF 税费 Taxes and dues
"VeU
OdNA> 租赁费 Rent
5B2,=?+o 管理费 Maintenance
MT5A%|H e 车辆维护费 Vehicles maintenance
{aL$vgYT1 油料费 Vehicles maintenance
c,qCZ-.Sg 培训费 Education and training
xsvs3y | 接待费 Entertainment
&SM$ oy#? 图书、印刷费 Books and printing
yjO7/< 2 运费 Transpotation
t[maUy _A 保险费 Insurance premium
c>R (Fs|6 支付手续费 Commission
So^`L s;S 杂费 Sundry charges
K4y YNlY 折旧费 Depreciation expense
lEDHx[q 机物料消耗 Article of consumption
$SXxAS 1 劳动保护费 Labor protection fees
>SJ $41"E 总监Director
nsp K. *? 总会计师 Finance Controller
g ?VME]: 高级 Senior 如高级经理为 Senior Manager
NQJqS?^W&M 营业费用 Operating expenses
gh}AD1TN] 代销手续费 Consignment commission charge
. g#=~{A 运杂费 Transpotation
EVL;" 保险费 Insurance premium
^ zJ. W 展览费 Exhibition fees
l! y
_P 广告费 Advertising fees
&V3oW1*W 管理费用 Adminisstrative expenses
$iPN5@F 职工工资 Staff Salaries
Ak1) 修理费 Repair charge
kn"x[{d 低值易耗摊销 Article of consumption
,OCT m%6e 办公费 Office allowance
de6dLT>m 差旅费 Travelling expense
Mh|`XO.5I 工会经费 Labour union expenditure
w'0M>2 研究与开发费 Research and development expense
<`3( i\-X 福利费 Employee benefits/welfare
~K96y$ DTE 职工教育经费 Personnel education
b1u'ukDP\ 待业保险费 Unemployment insurance
Zsogx}i - 劳动保险费 Labour insurance
3R* @m 医疗保险费 Medical insurance
PoJ yWC 会议费 Coferemce
ewG21 q$ 聘请中介机构费 Intermediary organs
N)*e^ Nfb 咨询费 Consult fees
1.H! A@ 诉讼费 Legal cost
I
6YT|R 业务招待费 Business entertainment
D,j5k3< # 技术转让费 Technology transfer fees
wKlCx 矿产资源补偿费 Mineral resources compensation fees
KL mB 排污费 Pollution discharge fees
mv?H]i`N 房产税 Housing property tax
kV3j}C" 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
/A. i5=k 土地使用税 Tenure tax
4 .B*B3 印花税 Stamp tax
J_|}Xd)~t6 财务费用 Finance charge
$jm<'
4 利息支出 Interest exchange
a.IF%hP0xo 汇兑损失 Foreign exchange loss
@%nUfG7TQ 各项手续费 Charge for trouble
&n.uNe 各项专门借款费用 Special-borrowing cost
Sc$wR{W<: ~&lJT 
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