-{9mctt/gE 1、部门的称谓
Sf.OBU1rs KfZb=v;-l 市场部Marketing
ANM=:EtP 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）
>b=."i 客户服务 Customer Service ，例如客服员叫CSR，R for representative
yqL" YD 人事部 Human Resource
}' Y)"8AIA 行政部 Admin.
$0un`&W 财务部 Finance & Accounting
wF% RM$ 产品供应 Product Supply，例如产品调度员叫 P S Planner
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2、人员的称谓
CxJ 3 u 助理 Assistant
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\'H > 秘书 secretary
p[].4_B; 前台接待小姐 Receptionist
qz 3
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文员 clerk ，如
会计文员为Accounting Clerk
Te cMQ0
KD 主任 supervisor
>$- YNZA 经理 Manager
hAc| a9 o 总经理 GM，General Manager
f8N* [by 入场费admission
W cY_w`*L 运费freight
Ok{1{EmP 小费tip
2fu<s^9dh 学费tuition
HQ7g0:-^a> 价格，代价charge
~I;x_0iY4 !vpXXI4 制造费用 Manufacturing overhead
u P r!;'J= 材料费 Materials
G}+@C] 管理人员工资 Executive Salaries
p'%S{v@5(( 奖金 Wages
]d7A|)q 退职金 Retirement allowance
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#]qY 补贴 Bonus
oA7DhU5n 外保劳务费 Outsourcing fee
1i~q~ O, 福利费 Employee benefits/welfare
/d:hW4}<}. 会议费 Coferemce
hxM{}}. E 加班餐费 Special duties
4Otq3s34FT 市内交通费 Business traveling
4'*.3f'bp 通讯费 Correspondence
D& o\q68 W 电话费 Correspondence
L*,h=#x( 水电取暖费 Water and Steam
' 7oCWHq[ 税费 Taxes and dues
6S_mfWsi 租赁费 Rent
YG
:^gi 管理费 Maintenance
Y~{<Hs 车辆维护费 Vehicles maintenance
& /T} 油料费 Vehicles maintenance
E0fMFG^P 培训费 Education and training
c^pQitPv 接待费 Entertainment
8OV =;aM?{ 图书、印刷费 Books and printing
Xa#.GrH6 运费 Transpotation
N"G\ H<n 保险费 Insurance premium
4u%AZ<-C}m 支付手续费 Commission
-C~zvP; a 杂费 Sundry charges
/!?Tv8TPp 折旧费 Depreciation expense
jn ztCNaX 机物料消耗 Article of consumption
,]: < l 劳动保护费 Labor protection fees
h% W,O,K/ 总监Director
)AR- b8..o 总会计师 Finance Controller
F!u)8>s+z{ 高级 Senior 如高级经理为 Senior Manager
FGyrDRDwC 营业费用 Operating expenses
#5{xWMp/0 代销手续费 Consignment commission charge
f+s)A(?3 运杂费 Transpotation
9{ j`eAUZl 保险费 Insurance premium
' /6f2[%Y" 展览费 Exhibition fees
~?fl8RF\ 广告费 Advertising fees
j$/#2%OVN 管理费用 Adminisstrative expenses
6fI2y4yEz 职工工资 Staff Salaries
oA~0"}eS 修理费 Repair charge
r*$f^T!| 低值易耗摊销 Article of consumption
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办公费 Office allowance
O#18a, o @ 差旅费 Travelling expense
G7+ {O7 工会经费 Labour union expenditure
Al8Dw)uG{ 研究与开发费 Research and development expense
SG\ /m'F 福利费 Employee benefits/welfare
KA{QGaZ/ 职工教育经费 Personnel education
"9aFA(H6w 待业保险费 Unemployment insurance
Ij.mLO] 劳动保险费 Labour insurance
\ctzv``/n 医疗保险费 Medical insurance
:{Z%dD 会议费 Coferemce
Te?PYV- 聘请中介机构费 Intermediary organs
F02TM #Zi 咨询费 Consult fees
Vq`/]& 诉讼费 Legal cost
( 2L ,m 业务招待费 Business entertainment
O{\<Izm`D 技术转让费 Technology transfer fees
^ %Cd@!dk 矿产资源补偿费 Mineral resources compensation fees
7_qsVhh]$E 排污费 Pollution discharge fees
DBcR1c&<H 房产税 Housing property tax
=FIZh}JD 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
2 YWO' PL 土地使用税 Tenure tax
kv2o.q 印花税 Stamp tax
m,q)l bRl 财务费用 Finance charge
,P`G IGvkA 利息支出 Interest exchange
ts@$* 汇兑损失 Foreign exchange loss
2W _[|.;' 各项手续费 Charge for trouble
iM:-750n/ 各项专门借款费用 Special-borrowing cost
Hmhsb2`\ *? uUP 
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