^U[D4U M 1、部门的称谓
!j:`7PT\ As&v Ft P 市场部Marketing
TX [%(ft
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）
#z'uRHx%=0 客户服务 Customer Service ，例如客服员叫CSR，R for representative
3)=c]@N0 人事部 Human Resource
sTRJ:fR 行政部 Admin.
2aN<w'pA 财务部 Finance & Accounting
*QGm/ /b 产品供应 Product Supply，例如产品调度员叫 P S Planner
: 9t4s#. >rsqH+oL 2、人员的称谓
tw=oH9c80 助理 Assistant
1 .< q3q 秘书 secretary
-O!/Jv"{,[ 前台接待小姐 Receptionist
Cq)IayD@ 文员 clerk ，如
会计文员为Accounting Clerk
"= / f$Xf 主任 supervisor
LOy0hN-$b 经理 Manager
IiBD?} 总经理 GM，General Manager
Px FWJ ?= 入场费admission
m!tx(XsXU 运费freight
e4>"92hX 小费tip
3r+.N 学费tuition
mTNB88p8^D 价格，代价charge
k^"bLf(4 tCG76LH 制造费用 Manufacturing overhead
7nq 3S 材料费 Materials
Iq7}
管理人员工资 Executive Salaries
D]G )j 奖金 Wages
M$4[)6Y 退职金 Retirement allowance
u+H ;
@ 补贴 Bonus
$ Xm6N@ 外保劳务费 Outsourcing fee
7CXW#H 福利费 Employee benefits/welfare
Knhoa
BB 会议费 Coferemce
<_Z:'~Zp 加班餐费 Special duties
6z0@I* 市内交通费 Business traveling
sZ,Y60s8a 通讯费 Correspondence
zq+o+o>xo 电话费 Correspondence
a,
Q#Dk 水电取暖费 Water and Steam
8mT M$#\ 税费 Taxes and dues
SP* fv` 租赁费 Rent
j]|U 管理费 Maintenance
t VrY3)c 车辆维护费 Vehicles maintenance
2%RNq<{Z_ 油料费 Vehicles maintenance
gKLyL]kAGz 培训费 Education and training
j>uj=B@ 接待费 Entertainment
k3?rp`V1 图书、印刷费 Books and printing
2*"Fu:a"`I 运费 Transpotation
[r+ZE7$2b" 保险费 Insurance premium
*]hBGr#6 支付手续费 Commission
{@! Kx `(: 杂费 Sundry charges
K~=UU B 折旧费 Depreciation expense
)^||\G 机物料消耗 Article of consumption
p' 7*6bj1 劳动保护费 Labor protection fees
~x#w<0e> 总监Director
n1
6 `y} 总会计师 Finance Controller
~ Tbj
=f 高级 Senior 如高级经理为 Senior Manager
lif&@o f 营业费用 Operating expenses
98=wnWX 6$ 代销手续费 Consignment commission charge
cdqB,]" 运杂费 Transpotation
vAY,E=&XvM 保险费 Insurance premium
3 rLTF\
展览费 Exhibition fees
rc&%m 广告费 Advertising fees
Hbv6_ H 管理费用 Adminisstrative expenses
m]i @ +C 职工工资 Staff Salaries
(=D&A
<YX 修理费 Repair charge
t!Sq A(-V 低值易耗摊销 Article of consumption
Z
o1,1O 办公费 Office allowance
Oo kh<ES> 差旅费 Travelling expense
4DZ-bt' 工会经费 Labour union expenditure
0TpK#OlI|c 研究与开发费 Research and development expense
Z{&cuo.@<] 福利费 Employee benefits/welfare
SBA?^T 职工教育经费 Personnel education
CLvX!O(~ 待业保险费 Unemployment insurance
'y8]_K * 劳动保险费 Labour insurance
.bB
dQpF- 医疗保险费 Medical insurance
@gY)8xMbA 会议费 Coferemce
PkI :*\ R 聘请中介机构费 Intermediary organs
rE@T79" 咨询费 Consult fees
ca+5 =+X7 诉讼费 Legal cost
KY zv$oK 业务招待费 Business entertainment
y;/VB,4V 技术转让费 Technology transfer fees
#o1=:PQaC 矿产资源补偿费 Mineral resources compensation fees
%|s+jeUDn| 排污费 Pollution discharge fees
2UG sYQn 房产税 Housing property tax
2-Y
<4'> 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
J!5$,%v 土地使用税 Tenure tax
]_N|L|]M 印花税 Stamp tax
cnTaJ/o 财务费用 Finance charge
ou dxm[/U 利息支出 Interest exchange
@)J+,tg/7 汇兑损失 Foreign exchange loss
f^W;
A"+ 各项手续费 Charge for trouble
P.gb 1$7< 各项专门借款费用 Special-borrowing cost
~"A+ G4jl lg^Z *& ( 
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