7tO$'q*h 1、部门的称谓
J9t? ]9.,: r!gCh`PiK 市场部Marketing
3EX&.OL! 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
Gqb-3n gH 客户服务 Customer Service ，例如客服员叫CSR，R for representative
0g uc0 0IN 人事部 Human Resource
`V2j[Fz 行政部 Admin.
&>B>+
}' 财务部 Finance & Accounting
naCI5 5Wx 产品供应 Product Supply，例如产品调度员叫 P S Planner
{% ~ Ec4r W$&Ets8z o 2、人员的称谓
4z DAfi#0 助理 Assistant
. pE eR 秘书 secretary
!td.ks0 前台接待小姐 Receptionist
{h+E&u[zL 文员 clerk ，如
会计文员为Accounting Clerk
;4#8#; 主任 supervisor
1gK3= Y s 经理 Manager
b'"% 总经理 GM，General Manager
0c6AQP"=V 入场费admission
j?) `VLZ 运费freight
_rh.z_a7w 小费tip
5kZ yiC* 学费tuition
#/=yz<B 价格，代价charge
s(LqhF[N2] CP#MNNvgrw 制造费用 Manufacturing overhead
,/U 9 v~ 材料费 Materials
7%}}m&A7h 管理人员工资 Executive Salaries
qfe%\krN{i 奖金 Wages
,qqV11P] 退职金 Retirement allowance
qf$|z`c 补贴 Bonus
UimZ/\r 外保劳务费 Outsourcing fee
A'R sy6 福利费 Employee benefits/welfare
Io X 9yGq 会议费 Coferemce
Q*{
2 加班餐费 Special duties
C rQ& -!Eh 市内交通费 Business traveling
KA2B3 \ 通讯费 Correspondence
u;1NhD<n 电话费 Correspondence
7ij=%if2@k 水电取暖费 Water and Steam
jM<Ihmh| 税费 Taxes and dues
Vs(Zs [ 租赁费 Rent
nQVBHL> 管理费 Maintenance
j2n@8sCSO 车辆维护费 Vehicles maintenance
~[,TLg
6 油料费 Vehicles maintenance
X*) : N] 培训费 Education and training
/YR $#&N2 接待费 Entertainment
$^ 3 f}IzA 图书、印刷费 Books and printing
)q-! 5^ak 运费 Transpotation
Iv
SrJe[; 保险费 Insurance premium
x" T^>
Q 支付手续费 Commission
kS 9 杂费 Sundry charges
.H.v c_/ 折旧费 Depreciation expense
^yZEpQN_ 机物料消耗 Article of consumption
:HQ/vVw'"9 劳动保护费 Labor protection fees
'FXZ`+r| 总监Director
WR1 ,J0UU6 总会计师 Finance Controller
8R D)
yRJ 高级 Senior 如高级经理为 Senior Manager
K PqI( 营业费用 Operating expenses
9>P(eN 代销手续费 Consignment commission charge
)j*qGsOg 运杂费 Transpotation
Z:Am \7 I 保险费 Insurance premium
@h3)! #\ N 展览费 Exhibition fees
go5!zSs 广告费 Advertising fees
H:Le^WS 管理费用 Adminisstrative expenses
\O H:xW~ 职工工资 Staff Salaries
!IU*Ayg 修理费 Repair charge
v[GHqZ 低值易耗摊销 Article of consumption
%V/]V,w:*R 办公费 Office allowance
^Y |s^N 差旅费 Travelling expense
Rw% KEUDm 工会经费 Labour union expenditure
{`55nwd 研究与开发费 Research and development expense
[%Xfl7;Wh 福利费 Employee benefits/welfare
HPB1d!^ 职工教育经费 Personnel education
A/aQpEb% 待业保险费 Unemployment insurance
UkKpS L}Q2 劳动保险费 Labour insurance
e)7r 医疗保险费 Medical insurance
_=#mmZkq 会议费 Coferemce
#Xly5J 聘请中介机构费 Intermediary organs
`-m7CT sA 咨询费 Consult fees
(%, ' 诉讼费 Legal cost
mD3#$E!A1 业务招待费 Business entertainment
%4 J?xhd 技术转让费 Technology transfer fees
y0]O 6.{ 矿产资源补偿费 Mineral resources compensation fees
PN=yf@<V3F 排污费 Pollution discharge fees
4Rq"xYGXh 房产税 Housing property tax
hI 0l2OE 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
k=}hY+/= 土地使用税 Tenure tax
Hy'&x?F6 印花税 Stamp tax
471}'3
财务费用 Finance charge
s5 e} X: 利息支出 Interest exchange
gX<C-y6o 汇兑损失 Foreign exchange loss
+ > j_[O5Y 各项手续费 Charge for trouble
e +U o-CO 各项专门借款费用 Special-borrowing cost
DK;-2K u)-l+U. 
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