'+j;
g 1、部门的称谓
u2$.EM/iae +~o f# 市场部Marketing
=_g#I 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）
$UK m[:7 客户服务 Customer Service ，例如客服员叫CSR，R for representative
7r)]9_[( 人事部 Human Resource
ZG#:3d*) 行政部 Admin.
re#]zc< 财务部 Finance & Accounting
5 $$Cav 产品供应 Product Supply，例如产品调度员叫 P S Planner
c+T`X? .j :sLg$OF 2、人员的称谓
iycceZ 助理 Assistant
yD.(j*bMK; 秘书 secretary
m$(OQ,E 前台接待小姐 Receptionist
O'#;G e/, 文员 clerk ，如
会计文员为Accounting Clerk
w'$>E 4\ 主任 supervisor
q
_K@KB 经理 Manager
- 'd`(G" 总经理 GM，General Manager
Z1+Ewq3m 入场费admission
<
|X+T, 运费freight
(18ZEKk 小费tip
tX1`/}`` 学费tuition
V51k X{S 价格，代价charge
!
9*l!( vfx{ :3fO 制造费用 Manufacturing overhead
'NfsAE 材料费 Materials
~]?EV?T
管理人员工资 Executive Salaries
u8| CeA 奖金 Wages
AW|SD 退职金 Retirement allowance
!;[cJbqnh 补贴 Bonus
K^tc]ZQ 外保劳务费 Outsourcing fee
)dEcKH<# 福利费 Employee benefits/welfare
QfPw5
0N; 会议费 Coferemce
pr4y*!|Y$ 加班餐费 Special duties
*3@8,~_tp 市内交通费 Business traveling
(e!Y u#- 通讯费 Correspondence
4!xRA '' 电话费 Correspondence
&0|Z FXPd 水电取暖费 Water and Steam
vSoG] :1 税费 Taxes and dues
1tiOf~)
租赁费 Rent
T<Q a`|5 > 管理费 Maintenance
5[)#
3vY 车辆维护费 Vehicles maintenance
8'TIDu 油料费 Vehicles maintenance
%Ny1H/@Q1+ 培训费 Education and training
0]MD ?6 - 接待费 Entertainment
f O+lD 图书、印刷费 Books and printing
/?XI,#j3kM 运费 Transpotation
n6Uf>5 保险费 Insurance premium
hy% 5LV<( 支付手续费 Commission
&sBD0R(a
杂费 Sundry charges
s?->2gxhx 折旧费 Depreciation expense
-JPkC(V7] 机物料消耗 Article of consumption
iCh
8e>+ 劳动保护费 Labor protection fees
h4hp5 M 总监Director
~7g$T Ae{ 总会计师 Finance Controller
'o0o.&/= 高级 Senior 如高级经理为 Senior Manager
6|3 X*Orn 营业费用 Operating expenses
!T
,=kh 代销手续费 Consignment commission charge
4t/ ?b 运杂费 Transpotation
$MNJsc^n 保险费 Insurance premium
S<'_{u z 展览费 Exhibition fees
3b_/QT5! 广告费 Advertising fees
8No'8(dPX 管理费用 Adminisstrative expenses
<Uf`'X\e6 职工工资 Staff Salaries
X !0 7QKs 修理费 Repair charge
P,WQN[(+ 低值易耗摊销 Article of consumption
R ;A8y 办公费 Office allowance
L ;{{P7 差旅费 Travelling expense
2P@6Qe
? 工会经费 Labour union expenditure
5_L,7\5# 研究与开发费 Research and development expense
{TJBB/B1 福利费 Employee benefits/welfare
9h)8Mq+M 职工教育经费 Personnel education
cwtlOg 待业保险费 Unemployment insurance
}fo_"bs@ 劳动保险费 Labour insurance
9(z ) ^ G 医疗保险费 Medical insurance
/0
fsn_ 会议费 Coferemce
jJt4{c 聘请中介机构费 Intermediary organs
hm0A%Js 咨询费 Consult fees
-m>3@"q 诉讼费 Legal cost
;
2V$ `k
业务招待费 Business entertainment
-Q? c'e 技术转让费 Technology transfer fees
Jq? zr]"A 矿产资源补偿费 Mineral resources compensation fees
>g~IP> 排污费 Pollution discharge fees
+s;Vfc$b]H 房产税 Housing property tax
^>Z7."uGY 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
g&EK^q 土地使用税 Tenure tax
GJ2ZK=/ 印花税 Stamp tax
? K2}<H- 财务费用 Finance charge
M3F1O6=4j 利息支出 Interest exchange
dw5"}-D 汇兑损失 Foreign exchange loss
"_dg$j`Y&& 各项手续费 Charge for trouble
Dr=$ }Y 各项专门借款费用 Special-borrowing cost
vx ' ] ; P6ktA-Hv> 
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