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u;U!M"P 1、部门的称谓
9C Ki$L wL]#]DiE 市场部Marketing
~ Al3Dv9x 销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）
5 A 5t 客户服务 Customer Service ，例如客服员叫CSR，R for representative
MT)q?NcG
人事部 Human Resource
lfd-!(tXD 行政部 Admin.
_a kjgwu 财务部 Finance & Accounting
z?VjlA(X 产品供应 Product Supply，例如产品调度员叫 P S Planner
H"Hl~ ~U q(R|3l^6T 2、人员的称谓
G; pmR^ 助理 Assistant
R47y/HG, 秘书 secretary
lx2%=5+ i; 前台接待小姐 Receptionist
73]t5=D: 文员 clerk ，如
会计文员为Accounting Clerk
\ Nf[8n#{ 主任 supervisor
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经理 Manager
'Ox "YE 总经理 GM，General Manager
p/7'r 入场费admission
+eKLwM 运费freight
L} )*ck 小费tip
[ybK 学费tuition
v_v>gPl, 价格，代价charge
1g t
7My `)KGajB 制造费用 Manufacturing overhead
?|}qT05 材料费 Materials
(]&B' 1b 管理人员工资 Executive Salaries
*
> Be w 奖金 Wages
vd$>nJ" 退职金 Retirement allowance
0yMHU[):~ 补贴 Bonus
i-p,x0th 外保劳务费 Outsourcing fee
jA~omX2A 福利费 Employee benefits/welfare
cH| J 会议费 Coferemce
h -091N 加班餐费 Special duties
S 5Pn6'w 市内交通费 Business traveling
)"{}L.gC6 通讯费 Correspondence
BXxJra/V 电话费 Correspondence
+7
j/. R 水电取暖费 Water and Steam
;p <BiC$b 税费 Taxes and dues
oOubqx 租赁费 Rent
JX&%5sn( 管理费 Maintenance
ePaC8sd0 车辆维护费 Vehicles maintenance
iYw1{U 油料费 Vehicles maintenance
i$ hWX4L 培训费 Education and training
k
7@:e$7 接待费 Entertainment
OR' e!{ 图书、印刷费 Books and printing
28+{ 运费 Transpotation
-*ZQ=nomN 保险费 Insurance premium
u$ci{< 支付手续费 Commission
8ql<7RTM! 杂费 Sundry charges
5
I#-h<SG 折旧费 Depreciation expense
7
TM-uA$ 机物料消耗 Article of consumption
\'('HFr, 劳动保护费 Labor protection fees
t@+e#3P! 总监Director
$/(``8li_ 总会计师 Finance Controller
Hv :~)h$ 高级 Senior 如高级经理为 Senior Manager
(sH4 T> 营业费用 Operating expenses
(6[/ 7e) 代销手续费 Consignment commission charge
H<g8u{
$ 运杂费 Transpotation
4 R8Qn ^ 保险费 Insurance premium
87)/dHc 展览费 Exhibition fees
9 o P 广告费 Advertising fees
M\JAB ;A 管理费用 Adminisstrative expenses
jJ2{g> P0P 职工工资 Staff Salaries
! mwMSkkq 修理费 Repair charge
3G^A^]h 低值易耗摊销 Article of consumption
ma) +
G! 办公费 Office allowance
I )r6*|mz 差旅费 Travelling expense
+ ~,q "6 工会经费 Labour union expenditure
If 'N0^'W 研究与开发费 Research and development expense
< %<nh`D 福利费 Employee benefits/welfare
q%]5/.J 职工教育经费 Personnel education
)/OI zbA3# 待业保险费 Unemployment insurance
B !rb*"[ 劳动保险费 Labour insurance
Wap\J7NY 医疗保险费 Medical insurance
9j-;-`$S 会议费 Coferemce
qAlX#] 聘请中介机构费 Intermediary organs
d}Y#l}!E6 咨询费 Consult fees
gd 7! +6 诉讼费 Legal cost
~rXLb: 业务招待费 Business entertainment
&H}Xk!q5b^ 技术转让费 Technology transfer fees
U!BZs Vx 矿产资源补偿费 Mineral resources compensation fees
+~
Y.m8 排污费 Pollution discharge fees
qM 3(OvCt 房产税 Housing property tax
I?\P^f 车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
Ax O.adQE% 土地使用税 Tenure tax
q8GCO\( 印花税 Stamp tax
t)O]0)
s 财务费用 Finance charge
:qShP3 ^ 利息支出 Interest exchange
Ex L7 ]3r 汇兑损失 Foreign exchange loss
dEX67rUj ; 各项手续费 Charge for trouble
mOyNl
-f 各项专门借款费用 Special-borrowing cost
7<2^8 ` >,)U4 6 
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