$.1' Ym
1、部门的称谓
}^ <zVdwp $ d dYH 市场部Marketing
=Q}mJ
s 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）
t4*A +"~j 客户服务 Customer Service ，例如客服员叫CSR，R for representative
<`3( i\-X 人事部 Human Resource
nc~d*K\! 行政部 Admin.
) R@gnTe
财务部 Finance & Accounting
% 4"~O
_S 产品供应 Product Supply，例如产品调度员叫 P S Planner
B|=maz:_ \ Sby(l 2、人员的称谓
g)A0PvEu 助理 Assistant
=.oW g uzu 秘书 secretary
SU'9+= _$ 前台接待小姐 Receptionist
?v8k& q^q 文员 clerk ，如
会计文员为Accounting Clerk
bW ^QH-t 主任 supervisor
zjS:;!8em 经理 Manager
A4F D R# 总经理 GM，General Manager
&] 6 T^ . 入场费admission
_IC
DtG^ 运费freight
0|!<|N< 小费tip
&U*J{OP| 学费tuition
~ p.W*skD 价格，代价charge
dO;vcgvb "3|"rc&F# 制造费用 Manufacturing overhead
Oc9>F\]_m 材料费 Materials
2P _^@g 管理人员工资 Executive Salaries
]~Vu-@
/} 奖金 Wages
'F ?Znd2L 退职金 Retirement allowance
'?gI cWM 补贴 Bonus
V8$bPV ps 外保劳务费 Outsourcing fee
50aWFJYw 福利费 Employee benefits/welfare
Ju7C?)x 会议费 Coferemce
X&?lDL7? 加班餐费 Special duties
]3,.g)U*m 市内交通费 Business traveling
F` 5/9?;| 通讯费 Correspondence
Yb3f]4EH 电话费 Correspondence
2 `h! :0 水电取暖费 Water and Steam
R (83E
B~_ 税费 Taxes and dues
rY
?F6'} 租赁费 Rent
F ]A~~P 管理费 Maintenance
{dx /p-Tv 车辆维护费 Vehicles maintenance
~!-8l&C 油料费 Vehicles maintenance
^s ~n[ 培训费 Education and training
E9B*K2l^{ 接待费 Entertainment
Gi2ad+Q H- 图书、印刷费 Books and printing
%
r
Y8 运费 Transpotation
x<j"DS}S)D 保险费 Insurance premium
AV 5\W } 支付手续费 Commission
Ru^ ONw" 杂费 Sundry charges
P
"uHtHK 折旧费 Depreciation expense
XH:gQ 9FD 机物料消耗 Article of consumption
_#D\*
0J 劳动保护费 Labor protection fees
EhPVK6@ 总监Director
I,<54? vS 总会计师 Finance Controller
RvS q KW8 高级 Senior 如高级经理为 Senior Manager
# G + 营业费用 Operating expenses
Ipz
1+
#s' 代销手续费 Consignment commission charge
3).o"AN 运杂费 Transpotation
oUvk2]H 保险费 Insurance premium
27],O@ 2?L 展览费 Exhibition fees
(d'j'U:C 广告费 Advertising fees
QYTTP6 Gz+ 管理费用 Adminisstrative expenses
X ' #$e{ 职工工资 Staff Salaries
>6[ X } 修理费 Repair charge
hH c^ZA 低值易耗摊销 Article of consumption
8yWu{'G 办公费 Office allowance
&[ u6oAR 差旅费 Travelling expense
!jnqA Z 工会经费 Labour union expenditure
.5 !sOOs$P 研究与开发费 Research and development expense
rbK#a)7 福利费 Employee benefits/welfare
nK h%E-c 职工教育经费 Personnel education
'y6 ! %k* 待业保险费 Unemployment insurance
/LI~o~m1) 劳动保险费 Labour insurance
]opW; |{e 医疗保险费 Medical insurance
YNg\"XjJM< 会议费 Coferemce
9]L! . 聘请中介机构费 Intermediary organs
;o)=XEh 8P 咨询费 Consult fees
U +*
oI * 诉讼费 Legal cost
"37@Zt 业务招待费 Business entertainment
c
BHL, 技术转让费 Technology transfer fees
uZo`IK J 矿产资源补偿费 Mineral resources compensation fees
V%BJNJ 排污费 Pollution discharge fees
,_Qe}q FU 房产税 Housing property tax
sWsG,v_ 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Oj"pj:fB 土地使用税 Tenure tax
UbY~xs7_ 印花税 Stamp tax
XSp x''l 财务费用 Finance charge
V5u}C-o 利息支出 Interest exchange
Db#W/8
a8k 汇兑损失 Foreign exchange loss
5 dfe@$ 各项手续费 Charge for trouble
NMl ?Y uEv 各项专门借款费用 Special-borrowing cost
jSie&V@ px x&R9${ e% 
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