2, ` =i 1、部门的称谓
aQaO.K2
t3b%f`D 市场部Marketing
_}7N,C x 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）
?y7x#_Exc 客户服务 Customer Service ，例如客服员叫CSR，R for representative
Jn. WbS 人事部 Human Resource
R;f!s/^) 行政部 Admin.
gYx|Na,+ 财务部 Finance & Accounting
IXugnvyV 产品供应 Product Supply，例如产品调度员叫 P S Planner
[= -?n6 <w.W[a k 2、人员的称谓
u cyz>TL0 助理 Assistant
C-$S]6 秘书 secretary
A5zT^!`[ 前台接待小姐 Receptionist
&gZ5dTj> 文员 clerk ，如
会计文员为Accounting Clerk
&V[m{. 主任 supervisor
9Ay*' 经理 Manager
U a x- z 总经理 GM，General Manager
A_ }F 入场费admission
x(7K=K'] 运费freight
/ PAxPZf_ 小费tip
|?SK.1pW 学费tuition
mh!;W=|/" 价格，代价charge
&CFHH"OsT T"XP`gk 制造费用 Manufacturing overhead
bH&Cbme90- 材料费 Materials
` IiAt S 管理人员工资 Executive Salaries
#z) @T 奖金 Wages
E/9 U0 退职金 Retirement allowance
` ej 补贴 Bonus
?C6iJnm 外保劳务费 Outsourcing fee
cTFyF) 福利费 Employee benefits/welfare
AS[cz!
> 会议费 Coferemce
qIa|sV\w0 加班餐费 Special duties
lN )U8 市内交通费 Business traveling
h&| |Ql1 通讯费 Correspondence
oBQr6-nZ 电话费 Correspondence
NWSBqL5v 水电取暖费 Water and Steam
;$ =`BI) 税费 Taxes and dues
_* ] ~MQ= 租赁费 Rent
c-!rJHL` 管理费 Maintenance
eZ
y)>.6Z 车辆维护费 Vehicles maintenance
u<./ddC 油料费 Vehicles maintenance
HjV3PFg
培训费 Education and training
G:$wdT(u 接待费 Entertainment
k`6T% [D] 图书、印刷费 Books and printing
[nxjPx9- 运费 Transpotation
s"< k) Xi 保险费 Insurance premium
a%7ju4CVj 支付手续费 Commission
2P~ zYdjS 杂费 Sundry charges
_) 2 fXG! 折旧费 Depreciation expense
>sdj6^[+ 机物料消耗 Article of consumption
#[C |%uq 劳动保护费 Labor protection fees
{e
A4y~k 总监Director
iV[ g.sP- 总会计师 Finance Controller
*;8tj5du 高级 Senior 如高级经理为 Senior Manager
bN@V=C 3 营业费用 Operating expenses
>Q z#;HI 代销手续费 Consignment commission charge
.HF+JHIUu 运杂费 Transpotation
W`K XO|'p@ 保险费 Insurance premium
8*I43Jtlf, 展览费 Exhibition fees
900#K 广告费 Advertising fees
V=
U= 管理费用 Adminisstrative expenses
dX: (%_Mn 职工工资 Staff Salaries
c%r?tKG6 修理费 Repair charge
@dV'v{:, 低值易耗摊销 Article of consumption
={-\)j 办公费 Office allowance
|S|0'C* 差旅费 Travelling expense
&i4*tE3] , 工会经费 Labour union expenditure
7OYNH0EH 研究与开发费 Research and development expense
]fI v{[A_
福利费 Employee benefits/welfare
p#) u2^ 职工教育经费 Personnel education
h }i
/u 待业保险费 Unemployment insurance
mnu4XE#| 劳动保险费 Labour insurance
_9wX8fh3D 医疗保险费 Medical insurance
2Otd 会议费 Coferemce
',?
v7& 聘请中介机构费 Intermediary organs
mK5<;$ 咨询费 Consult fees
3'8B rK 诉讼费 Legal cost
}BS.OK? 业务招待费 Business entertainment
O E0w/ { 技术转让费 Technology transfer fees
tbF>"?FY/ 矿产资源补偿费 Mineral resources compensation fees
nellN}jYsM 排污费 Pollution discharge fees
:Tq vL'9o 房产税 Housing property tax
fDhV
*LqW 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
ifl`QZp_ 土地使用税 Tenure tax
RrRrB"!8nR 印花税 Stamp tax
& WE| 9 财务费用 Finance charge
*P_(hG&c 利息支出 Interest exchange
CTQF+Oe8O 汇兑损失 Foreign exchange loss
Lz's!b 各项手续费 Charge for trouble
'Ar+k\. J 各项专门借款费用 Special-borrowing cost
0m $f9b|Q? u~7mH 
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