d m`:']? 1、部门的称谓
}h=}!R'm t}x^*I$* 市场部Marketing
l`(pV ;{W 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
%Xjg
/5G - 客户服务 Customer Service ，例如客服员叫CSR，R for representative
o)r%4YOL 人事部 Human Resource
Fsi;[be$A 行政部 Admin.
#y>q)Ph 财务部 Finance & Accounting
]7:*A7/!. 产品供应 Product Supply，例如产品调度员叫 P S Planner
cOrFe;8-. s.j6"
Q[W 2、人员的称谓
( *F b/ 助理 Assistant
W>cHZ. _ 秘书 secretary
\_|g}&}6Y 前台接待小姐 Receptionist
g), t 文员 clerk ，如
会计文员为Accounting Clerk
mh" 9V5T 主任 supervisor
qx2M"uFJ 经理 Manager
_<m yM2z 总经理 GM，General Manager
T'${*NVn 入场费admission
E*G {V j 运费freight
9~ r YLR(v 小费tip
"R
% 3v.Z 学费tuition
.z} *!
价格，代价charge
]!'9Y}9a \@F~4, VT 制造费用 Manufacturing overhead
m>&:)K}m 材料费 Materials
Gq0Q}[53 管理人员工资 Executive Salaries
7?W 1i{( 奖金 Wages
0jm P j 退职金 Retirement allowance
0*F<tg,+] 补贴 Bonus
3 Xl!Z^W 外保劳务费 Outsourcing fee
rPXy(d1<`S 福利费 Employee benefits/welfare
=QJI_veUG` 会议费 Coferemce
!v68`l15 加班餐费 Special duties
-W'T3_ 市内交通费 Business traveling
z(
^
r 通讯费 Correspondence
ZMGthI}~- 电话费 Correspondence
~Sc{\ZJl 水电取暖费 Water and Steam
vHM,_I{ 税费 Taxes and dues
klxNGxWAX 租赁费 Rent
-4LckY=]1 管理费 Maintenance
>}) W5Y+ 车辆维护费 Vehicles maintenance
:>3/*"vx?G 油料费 Vehicles maintenance
? u u, w 培训费 Education and training
AEE&{ _[ S 接待费 Entertainment
5"mH6%d :8 图书、印刷费 Books and printing
Y
wu
> k 运费 Transpotation
C|-QU 保险费 Insurance premium
0.z\YTZ9 支付手续费 Commission
;nbbKQ]u 杂费 Sundry charges
@s7wKk 折旧费 Depreciation expense
A40Q~ X 机物料消耗 Article of consumption
DTo P|P 劳动保护费 Labor protection fees
SK t&BnW 总监Director
,}a'h4C 总会计师 Finance Controller
v!6IH 高级 Senior 如高级经理为 Senior Manager
?AYb@&% 营业费用 Operating expenses
{N'<_%c
u 代销手续费 Consignment commission charge
>eucQ] 运杂费 Transpotation
I08W I u 保险费 Insurance premium
H C(7,3 展览费 Exhibition fees
7QM1E(cMg 广告费 Advertising fees
-W.bOr 管理费用 Adminisstrative expenses
h)pYV>!d 职工工资 Staff Salaries
RhD 修理费 Repair charge
=cWg 39$(I 低值易耗摊销 Article of consumption
h
42dk(B 办公费 Office allowance
F42?h:y8I 差旅费 Travelling expense
't n-o 工会经费 Labour union expenditure
&@fW6},iW 研究与开发费 Research and development expense
*_H^]wNJG 福利费 Employee benefits/welfare
8[L]w^ 职工教育经费 Personnel education
V (P 1{g 待业保险费 Unemployment insurance
$VnPs !a 劳动保险费 Labour insurance
s}g3*_" 医疗保险费 Medical insurance
sj8lvI Y5 会议费 Coferemce
"] [u 聘请中介机构费 Intermediary organs
*yqke<o9) 咨询费 Consult fees
Hh`HMa'q 诉讼费 Legal cost
{4YD_$4W 业务招待费 Business entertainment
t-?#x
技术转让费 Technology transfer fees
k~IRds@G 矿产资源补偿费 Mineral resources compensation fees
3='Kii=LA 排污费 Pollution discharge fees
Z7J4r TA 房产税 Housing property tax
Q= h 37]U+ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
8)XAdAr 土地使用税 Tenure tax
9" cyZO 印花税 Stamp tax
Ws;X;7tS 财务费用 Finance charge
8/ zv3.+[ 利息支出 Interest exchange
_WN
\9< 汇兑损失 Foreign exchange loss
r:--DKt 各项手续费 Charge for trouble
<|1Kh ygv 各项专门借款费用 Special-borrowing cost
P asVfC@ Eu2(#z 6eW 
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