會(huì)計(jì)常用詞匯中英文對(duì)照表解析

1、會(huì)計(jì)常用詞匯中英文對(duì)照表資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashierscheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-termi

2、nvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable專艮行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股禾Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernote

3、sreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories物資采購Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫存商品Finishedgoods商品進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice

4、委托力口工物資Workinprocess-outsourced委托代銷商品Trusttoandsellthegoodsonacommissionbasis受托代銷商品Commissionedandsellthegoodsonacommissionbasis存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaidexpenses長期投資Long-terminvestment長期股權(quán)投資Long-terminvestmentonstocks股票投資I

5、nvestmentonstocks其他股權(quán)投資Otherinvestmentonstocks長期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Othe門nvestmentonbonds長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditorsrightsinvestmentdepreciationreserves委托貸款Entrustloans本金Princ

6、ipal禾ij息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdeprec

7、iationreserves工程物資Projectgoodsandmaterial專用材料Special-purposematerial專用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Gen

8、eraloverhaulproject在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodw川無形資產(chǎn)減值準(zhǔn)備專利權(quán)減值準(zhǔn)備IntangibleAssetsdepreciationreservesPatentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademar

9、krightsdepreciationreserves未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理貝才產(chǎn)損溢Waitdealassetslossorincome彳寺處理貝才產(chǎn)損溢Waitdealassetslossorincome待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincomeaccountantgenaral會(huì)計(jì)主任accountbalancde結(jié)平的帳戶accountbill帳單accountbooks帳accountclassifi

10、cation帳戶分類accountcurrent往來帳accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶名稱，會(huì)計(jì)科目accountingyear或financialyear會(huì)計(jì)年度accountspayableledger應(yīng)付款分類帳Accountingperiod（會(huì)計(jì)期間）arerelatedtospecif

11、ictimeperiods,typicallyoneyear（通常是一年）資產(chǎn)負(fù)債表：balancesheet可以不大寫b禾潤表：incomestatements（orstatementsofincome）利潤分配表：retainedearnings現(xiàn)金流量表：cashflows、負(fù)債類Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable專艮行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷商品款Prox

12、ysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費(fèi)Accruedwelfarism應(yīng)付股禾JDividendspayable應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項(xiàng)稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeduc

13、tdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營業(yè)稅Businesstaxpayable應(yīng)交消費(fèi)稅Consumptiontaxpayable應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Incometaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交

14、車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個(gè)人所得稅Personalincometaxpayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue預(yù)計(jì)負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities長期借款Long-termloans年內(nèi)至U期的長期

15、借款Long-termloansduewithinoneyear年后至U期的長期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價(jià)Premiumonbonds債券折價(jià)Discountonbonds應(yīng)計(jì)利息Accruedinterest長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay年內(nèi)至U期的長期應(yīng)付Long-termaccountpayableduewithinoneyear年后至U期的長期應(yīng)付Long-termaccoun

16、tpayableoveroneyear專項(xiàng)應(yīng)付款Specialpayable年內(nèi)至U期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear年后至U期的專項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes所有者權(quán)益類OWNERS”EQUITY資本Capita實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價(jià)Cpital

17、(orStock)premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲(chǔ)備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensio

18、nfund禾1J潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits本年利潤C(jī)urrentyearprofits利潤分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲(chǔ)備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandwork

19、ersbonusandwelfarefund禾1J潤歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本（或股本）的普通股股禾1JCommonStockdividendschangetoassets(orstock)未分配利潤Undistributedprofit三、成本類Cost生產(chǎn)成本Costofmanufacture基本

20、生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)OutsourcingfeeIM禾1J費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)Waterand

21、Steam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、ER刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseas

22、onalitycessation勞務(wù)成本Servicecosts四、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue月艮務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenu材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmen

23、tincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售

24、無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenuecharges主營業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice主營業(yè)務(wù)稅金及附力口Taxandassociatecharge營業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Inc

25、rementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsale其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge費(fèi)用Expenses營業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees管理費(fèi)用Adminisstrativeexpense

26、s職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Labourunionexpenditure研究與開發(fā)費(fèi)ResearchanddevelopmentexpenseIM禾1J費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會(huì)議費(fèi)Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)In

27、termediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)MineralresourcescompensationfeesNF污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax貝才務(wù)費(fèi)用Financecharge禾1J息支出Interestexchange匯兌損失F

28、oreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專門借款費(fèi)用Special-borrowingcost營業(yè)外支出Nonbusinessexpenditure捐贈(zèng)支出Donationoutlay減值準(zhǔn)備金Depreciationreserves非常損失Extraordinaryloss處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets出售無形資產(chǎn)損失Lossonsalesofintangibleassets固定資產(chǎn)盤虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amerceme

29、ntoutlay所得稅Incometax以前年度損益調(diào)整Prioryearincomeadjustment會(huì)計(jì)賬目用語對(duì)賬單，結(jié)單statementofaccount往來賬戶，活期存款賬戶，流通賬accountcurrent經(jīng)常賬戶currentaccount銷貨賬accountsales兩人共有之銀行賬戶jointaccount應(yīng)收未清賬款；未付賬單，未結(jié)算賬目outstandingaccount貸方賬項(xiàng)creditaccount借方賬項(xiàng)debtoraccount應(yīng)付賬accountpayable應(yīng)收賬accountreceivable新交易|新賬newaccount未決賬|老賬oldacc

30、ount現(xiàn)金賬cashaccount流水賬runningaccount暫記賬|未定賬suspenseaccount逾期賬款，過期未付賬款|延滯賬overdueaccount|pastdueaccount雜項(xiàng)賬戶sundryaccount詳細(xì)賬單|明細(xì)表detailaccount壞賬badaccount會(huì)計(jì)項(xiàng)目titleofaccount會(huì)計(jì)薄|賬薄account-book營業(yè)報(bào)告書|損益計(jì)算表accountofbusiness|businessreport借貸細(xì)賬|交驗(yàn)賬account rendered明細(xì)賬accountstated與銀行開立一戶頭toopenanaccountwith與繼續(xù)

31、交易，與有賬務(wù)往來tokeepaccountwith繼續(xù)記賬tokeepaccount與有交易tohaveanaccountwith作成會(huì)計(jì)賬|有往來賬項(xiàng)tomakeoutanaccountwith清算|清理債務(wù)tomakeupanaccount與停止交易tocloseonesaccountwith結(jié)賬tocloseanaccount請(qǐng)求付賬toaskanaccount|todemandanaccount結(jié)清差額tobalancetheaccountwith清算tosettleanaccount|toliquidateanaccount|tosquareanaccount審查賬目|監(jiān)查賬目to

32、auditanaccount檢查賬目toexamineanaccount轉(zhuǎn)入A的賬戶tochargetheamounttoAsaccount先付topayonaccount代理某人|為某人ononesaccount|onaccountofone為自己計(jì)算|獨(dú)立賬目ononesownaccount由某人收益并負(fù)風(fēng)險(xiǎn)ononesaccountandrisk|foronesaccountandrisk由某人負(fù)擔(dān)foronesaccount|foraccountofone按某人指示|列入某人賬戶byorderandforaccountofone列入5月份賬目forMayaccount報(bào)賬rendera

33、naccount會(huì)計(jì)：支票用語支票薄chequebook支票陳票人chequedrawer持票人chequeholder不記名支票chequetobearer/bearercheque記名支票/認(rèn)人支票chequetoorder至U期支票antedatedcheque未至U期支票postdatedcheque保付支票certifiedcheque未獲兌現(xiàn)支票，退票returnedcheque橫線支票crossedcheque普通橫線generalcrossing特另愀線specialcrossing空白支票blankcheque失效支票，過期支票stalecheque普通支票openchequ

34、e打10%折扣的10000元支票，（即9000元）achequefor$10,000,less10%discount加10%費(fèi)用的10000元支票，（即11000元）achequefor$10,000,plus10%charges支票換現(xiàn)金/兌現(xiàn)tocashacheque清理票款toclearacheque保證兌現(xiàn)tocertifyacheque填寫支票數(shù)額tofillupacheque支票上戈餓tocrossacheque開發(fā)支票tomakeoutacheque簽發(fā)支票,開立支票todrawacheque/toissueacheque透支支票tooverdrawacheque背書支票toen

35、dorseacheque請(qǐng)付票款/清付票款topayacheque/tohonouracheque支票退票todishonouracheque拒付支票torefuseacheque拒付支票tostoppaymentofacheque提示要求付款topresentforpayment見票即付持票人payabletobearer支付指定人payabletoorder已過期/無效outofdate/stale請(qǐng)給出票人R/D/refertodrawer存款不足N/S/N.S.F./notsufficientfunds/I/F/insufficientfunds文字與數(shù)字不一致wordsandfigu

36、resdiffer支票交換時(shí)間已過accountclosed更改處應(yīng)力口蓋印章alterationsrequireinitials交換時(shí)間已過effectsnotcleared停止付款paymentstopped支票毀損chequemutilated國際會(huì)計(jì)術(shù)語英漢對(duì)照Account帳戶Accountingsystem會(huì)計(jì)系統(tǒng)AmericanAccountingAssociation美國會(huì)計(jì)協(xié)會(huì)AmericanInstituteofCPAs美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeepking簿記Cashflowprospects現(xiàn)金流量預(yù)測Certific

37、ateinInternalAuditing內(nèi)部審計(jì)證書CertificateinManagementAccounting管理會(huì)計(jì)證書CertificatePublicAccountant注冊(cè)會(huì)計(jì)師Costaccounting成本會(huì)計(jì)Externalusers外部使用者Financialaccounting貝才務(wù)會(huì)計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financialforecast財(cái)務(wù)預(yù)測Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)原貝UGeneral-purposeinformation通用目的信息Gov

38、ernmentAccountingOffice政府會(huì)計(jì)辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會(huì)InstituteofManagementAccountants管理會(huì)計(jì)師協(xié)會(huì)Integrity整合性Internalauditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會(huì)計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬Secu

39、ritiesandExchangeCommission證券交易委員會(huì)Statementofcashflow現(xiàn)金流量表Statementoffinancialposition貝才務(wù)狀況表Taxaccounting稅務(wù)會(huì)計(jì)Accountingequation會(huì)計(jì)等式Articulation勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosure批露Expenses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivi

40、ties籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Investingactivities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營活動(dòng)Ownersequity所有者權(quán)益Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Retainedearning留存利潤Revenue收入Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarassumption穩(wěn)定貨幣假設(shè)Stockholders股東Stockholders

41、equity股東權(quán)益Windowdressing門面粉飾部門和人員的稱謂1,部門的稱謂市場部Marketing銷售部SalesDepartment（也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù)CustomerService,例如客服員叫CSR,Rforrepresentative人事部HumanResource行政部Admin.貝才務(wù)部Finance&Accounting產(chǎn)品供應(yīng)ProductSupply,例如產(chǎn)品調(diào)度員叫PSPlanner2,人員的稱謂助理Assistant秘書secretary前臺(tái)接彳f小姐Receptionist文員clerk,如會(huì)計(jì)文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM,GeneralManager入場費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge制造費(fèi)用Manufacturingo