b%<i &YY# 1、部门的称谓
UC 3 4AKm x1kb]0s<- 市场部Marketing
oA&V,r 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）
]S~Z8T-[ 客户服务 Customer Service ，例如客服员叫CSR，R for representative
ivbuS-f =r 人事部 Human Resource
}X3SjNd q 行政部 Admin.
ToN$x^M
w 财务部 Finance & Accounting
pc w^W
产品供应 Product Supply，例如产品调度员叫 P S Planner
/*bS~7f1 ?b~V uo 2、人员的称谓
~sQN\]5VW 助理 Assistant
MD ,}-m 秘书 secretary
GiN\nu<! 前台接待小姐 Receptionist
Z?5kO-[ 文员 clerk ，如
会计文员为Accounting Clerk
TK;*:K8oe 主任 supervisor
[2 !K 6 经理 Manager
-zd*tujx 总经理 GM，General Manager
zZ|Si
入场费admission
5B? >.4R 运费freight
:hG?} [-2 小费tip
J..>A pX 学费tuition
u5 EHzoq 价格，代价charge
tw ]RH(g+# Q- %Q7n'c 制造费用 Manufacturing overhead
]iuM2] 材料费 Materials
g@.RfX= 管理人员工资 Executive Salaries
)dJaF#6j 奖金 Wages
H\2+cAFN# 退职金 Retirement allowance
_gB `;zo 补贴 Bonus
5[M?O4mi 外保劳务费 Outsourcing fee
pI
|; 福利费 Employee benefits/welfare
b$nXljV4? 会议费 Coferemce
5yO 6szg 加班餐费 Special duties
/ GNRu 市内交通费 Business traveling
KD^>Vv# 通讯费 Correspondence
FG-w7a2mn 电话费 Correspondence
pAYH"Q6~)I 水电取暖费 Water and Steam
$Tt@X u 税费 Taxes and dues
R R><so% 租赁费 Rent
;5A&[]@^^@ 管理费 Maintenance
qbkvwL9 车辆维护费 Vehicles maintenance
l,*v/95h 油料费 Vehicles maintenance
U%ce0z 培训费 Education and training
-L6 rXQV@j 接待费 Entertainment
#:Di1I9<O7 图书、印刷费 Books and printing
G|yX9C]R 运费 Transpotation
`/<KDd:_t 保险费 Insurance premium
F9ry?g=h 支付手续费 Commission
I;L $Nf{v 杂费 Sundry charges
5,'?NEyw 折旧费 Depreciation expense
n\5` JNCb 机物料消耗 Article of consumption
pFGK-J 劳动保护费 Labor protection fees
SHPaSq'&N 总监Director
phUno2fH
总会计师 Finance Controller
-3X#$k8 高级 Senior 如高级经理为 Senior Manager
28
-6 (oG 营业费用 Operating expenses
gqJ&Q
t#f 代销手续费 Consignment commission charge
3Qe:d_ 运杂费 Transpotation
R)t"`'6| 保险费 Insurance premium
N<: 5 r 展览费 Exhibition fees
mUzNrkG(G 广告费 Advertising fees
0X -u'=Bs 管理费用 Adminisstrative expenses
Tn/T :7C 职工工资 Staff Salaries
Xd66"k\b+ 修理费 Repair charge
-[v:1\Vv 低值易耗摊销 Article of consumption
y%=\E 办公费 Office allowance
O%A:2Y79 差旅费 Travelling expense
)ye[R^!} 工会经费 Labour union expenditure
X(1nAeQ 研究与开发费 Research and development expense
=V_ } z3b 福利费 Employee benefits/welfare
r~u/M0h ` 职工教育经费 Personnel education
Vy{=Y(cpF2 待业保险费 Unemployment insurance
'@wYr|s4 劳动保险费 Labour insurance
=+97VO(w]G 医疗保险费 Medical insurance
KSuP'.l 会议费 Coferemce
tz&=v,_ jc 聘请中介机构费 Intermediary organs
FJ v=5L 咨询费 Consult fees
YU[93@mCh 诉讼费 Legal cost
PX[taDN 业务招待费 Business entertainment
1fQvh/2 技术转让费 Technology transfer fees
RP7e)?5$s 矿产资源补偿费 Mineral resources compensation fees
B>t$Z5Q^X 排污费 Pollution discharge fees
Uq~{=hMX 房产税 Housing property tax
>f19P+ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
y)|Q~8r 土地使用税 Tenure tax
%]>c 4"H 印花税 Stamp tax
D<#+
R" 财务费用 Finance charge
HLAWx/c,j" 利息支出 Interest exchange
9<W
MM) 汇兑损失 Foreign exchange loss
t'_Hp}, 各项手续费 Charge for trouble
1a| q&L`o 各项专门借款费用 Special-borrowing cost
u1ggLH!U [U]*OQH` e 
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