dl [%C6 1、部门的称谓
n|? sNM<J3 s0]ZE\`H> 市场部Marketing
%]Nm'"Y`U 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）
n:B){'S 客户服务 Customer Service ，例如客服员叫CSR，R for representative
)X," NJG 人事部 Human Resource
5FuV=Y uc 行政部 Admin.
pGD-K41O] 财务部 Finance & Accounting
=BN<)f^*s 产品供应 Product Supply，例如产品调度员叫 P S Planner
"=+i~N#Sc L~e0^X? 2、人员的称谓
F WU >WHX 助理 Assistant
Gh.? 6kuh 秘书 secretary
%QrO Es 前台接待小姐 Receptionist
w LiPkW 文员 clerk ，如
会计文员为Accounting Clerk
m E1Vr 主任 supervisor
88<d<)7t 经理 Manager
)MSCyPp5 总经理 GM，General Manager
gx^_bH h 入场费admission
k"%JyO8Y 运费freight
^ `M%g2x 小费tip
H" A@Q.' 学费tuition
x^_c4,i) 价格，代价charge
|A ,.mOT Sh5)36 制造费用 Manufacturing overhead
]K8G}|Wy6 材料费 Materials
h8%QF'C 管理人员工资 Executive Salaries
g"Hl 30o 奖金 Wages
<+
r~?X_ 退职金 Retirement allowance
A@?-"=h} 补贴 Bonus
g$mMH 外保劳务费 Outsourcing fee
-K$ugDi 福利费 Employee benefits/welfare
i;/;zG^=_ 会议费 Coferemce
~N}Zr$D 加班餐费 Special duties
:-U& _%#w 市内交通费 Business traveling
#@w/S:KbJt 通讯费 Correspondence
rNicg]:\x 电话费 Correspondence
mJd 8? d 水电取暖费 Water and Steam
K:qc
"Q=C 税费 Taxes and dues
_g9j_
x:= 租赁费 Rent
kG9aH Ww 管理费 Maintenance
T` j {2 车辆维护费 Vehicles maintenance
LttA8hf5q? 油料费 Vehicles maintenance
%Jd!x{a`>A 培训费 Education and training
<\uDt bK 接待费 Entertainment
RTbV!I 图书、印刷费 Books and printing
W5Jy"]^I 运费 Transpotation
ar
7.O;e 保险费 Insurance premium
ZybfqBTD&c 支付手续费 Commission
Gg
GjBt 杂费 Sundry charges
of7p~{3H 折旧费 Depreciation expense
<h +@;/v: 机物料消耗 Article of consumption
+t* I{X( 劳动保护费 Labor protection fees
-Vb5d !( 总监Director
q^6#.} 总会计师 Finance Controller
7rbw_m`12- 高级 Senior 如高级经理为 Senior Manager
A7XA?>~+| 营业费用 Operating expenses
R}3th/ qf 代销手续费 Consignment commission charge
-OmpUv-O" 运杂费 Transpotation
+_vf =d 保险费 Insurance premium
MQcIH2 展览费 Exhibition fees
Khv}q.)F 广告费 Advertising fees
C|g1:#0 管理费用 Adminisstrative expenses
vA Z kT" 职工工资 Staff Salaries
thX4-'i 修理费 Repair charge
x[)]u8^A 低值易耗摊销 Article of consumption
3}3b@: < 办公费 Office allowance
4bdCbI 差旅费 Travelling expense
H/ Ql 工会经费 Labour union expenditure
'r_Fi5[q 研究与开发费 Research and development expense
;o;ak.dTt 福利费 Employee benefits/welfare
50A\Y)i_mZ 职工教育经费 Personnel education
s:_j,/H0A} 待业保险费 Unemployment insurance
'q de#[VB 劳动保险费 Labour insurance
/B 3\e3 医疗保险费 Medical insurance
W?!rqo2SP 会议费 Coferemce
9C Ki$L 聘请中介机构费 Intermediary organs
wL]#]DiE 咨询费 Consult fees
mea}
9]c 诉讼费 Legal cost
}wBpBw2J 业务招待费 Business entertainment
@e\
@EW 技术转让费 Technology transfer fees
I1s= = 矿产资源补偿费 Mineral resources compensation fees
Jy "\_Vv l 排污费 Pollution discharge fees
i| ,}y`C# 房产税 Housing property tax
Z 5P4 H 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
&w`Ho)P 土地使用税 Tenure tax
O8v 9tGZoh 印花税 Stamp tax
$\1M"a}F 财务费用 Finance charge
PBE i"`i 利息支出 Interest exchange
l
t]&o0> 汇兑损失 Foreign exchange loss
r
58<A'# 各项手续费 Charge for trouble
z%JN| 5 各项专门借款费用 Special-borrowing cost
'L9h M .+ e0ni 
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