Hi Andrea. Because you asked a good accounting question yesterday, I assume the context of your question is related to the "business" definitions of the above terms. I will start from top to bottom in the hierarchy (階層). Of your terms 'industry' is the top (行業). Industry describes a group of companies that offer similar products and services. For example, the airline industry. Company is next, although it is not in your list. Within a company, then next level down would be a 'division', which typically separates a company across different product lines. 'Unit' (單位) is a bit ambiguous (糢糊). If it is referred to as 'business unit', then it is similar in level as a division. But it also could be a 'work unit', which is typically smaller. Section and department are similar concepts. Department (部門) is a more commonly used term in US companies; section is not used often. A department refers to the people and organization of a single work function (比如採購部門,行銷部門,等). In Taiwan companies (don't know if it is similar in China) 部門 and 單位 are very similar. In manufacturing companies, there is also the concept of 課 (生管課,等) that does not exist in US companies that I know of.

Division-Something, such as a boundary or partition, that serves to divide or keep separate. One of the parts, sections, or groups into which something is divided. Section- A part or division of a book, newspaper, etc. A numbered paragraph of a writing, a law, etc. Any distinct, constituent part: a bookcase in five sections, various sections of society. Unit-A group regarded as a distinct entity within a larger group. Any fixed quantity, amount, distance, measure, etc. used as a standard Department- A separate part, division, or branch, as of a government, business, or school: the police department, the accounting department, the history department. Industry- Any particular branch of productive, esp. manufacturing, enterprise: the paper industry. Any large-scale business activity: the tourist industry The accounting division is the largest department of our company, since we are a financial firm. This section of the city is very crowded. My apartment is unit number five on the tenth floor. The tourism industry is the largest growing section of our economy. I hope that helps. Scott