管理费用明细表中英文模版

中英文资产负债表和损益表利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit资产负债表 BALANCE SHEET资产 ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术 Industrial property right anf patents其他无形资产 Other intangibles无形资产合计 Total intangible assets其它资产 OTHER ASSETS开办费 Organization espenses筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses递延税款借项 Debit side of deferred tax其他递延支出 Other deferred expuditures待转销汇兑损益 Prepaid and deferred exchange loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year 其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG TREM LIABILITIES长期借款 long term loans应付公司债 Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益 Investor’s equity 资本总额（货币名称及金额） Authorized capital(*___________) 实收资本（外币金额期末数） Paid in capital(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________) 外方投资（外币金额期末数Foreign investments(☆__________) 减：已归还投资 Less: Returned investments资本公积 Accumulation of capital公司拨入资金 Funds from head office储备基金 Reserve funds企业发展基金 Expansion funds利润归还投资 Investment returned with profit本年利润 Current profit未分配利润 Retained earnings货币换算差额 Currency translation difference所有者权益合计 Total investor’s equity负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元;2.受托代销商品元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。

中英文财务报表对照2中英文财务报表对照（2）三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment income 补贴收入Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax 减：所得税Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution 减：应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting estimates5．债务重组损失 Losses from debt restructuring。

四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment 61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses。

中英文版物业管理费用单物业管理费用单Property Management Fee Statement章节一：费用明细⑴基本费用- 物业管理费：¥- 保洁费：¥- 维修基金：¥⑵公共服务费用- 电费：¥- 水费：¥- 燃气费：¥- 暖气费：¥- 垃圾处理费：¥⑶修缮费用- 外墙修缮费：¥- 屋顶修缮费：¥- 电梯维修费：¥- 管道维修费：¥⑷绿化费用- 花草费：¥- 园艺维护费：¥⑸安全管理费用- 保安费：¥- CCTV费用：¥- 门禁管理费：¥⑹管理费用- 物业项目管理费：¥- 物业培训费：¥章节二：费用计算方法⑴基本费用计算- 物业管理费：根据建筑面积计算，单价为¥X/m² - 保洁费：根据建筑面积计算，单价为¥X/m²- 维修基金：根据建筑面积计算，单价为¥X/m²⑵公共服务费用计算- 电费：根据实际用电量计算，单价为¥X/kWh- 水费：根据实际用水量计算，单价为¥X/m³- 燃气费：根据实际用气量计算，单价为¥X/m³- 暖气费：根据实际供热面积计算，单价为¥X/m²- 垃圾处理费：根据住户数量计算，单价为¥X/household ⑶修缮费用计算- 外墙修缮费：根据建筑面积计算，单价为¥X/m²- 屋顶修缮费：根据建筑面积计算，单价为¥X/m²- 电梯维修费：根据电梯数量计算，单价为¥X/elevato r - 管道维修费：根据建筑面积计算，单价为¥X/m²⑷绿化费用计算- 花草费：根据绿化面积计算，单价为¥X/m²- 园艺维护费：根据绿化面积计算，单价为¥X/m²⑸安全管理费用计算- 保安费：根据保安人员数量计算，单价为¥X/guard- CCTV费用：根据摄像头数量计算，单价为¥X/camera- 门禁管理费：根据门禁系统数量计算，单价为¥X/access control system⑹管理费用计算- 物业项目管理费：根据建筑面积计算，单价为¥X/m²- 物业培训费：根据人员数量计算，单价为¥X/person附件：费用明细表（详见附件）法律名词及注释：⒈物业管理费：住宅小区按照国家相关法律法规规定，由物业公司向住户收取的管理费用，用于小区维护和管理。

费用类英汉对照abandonmentcharges废弃费用acceptancecharge承兑费accruedcharge应计费用activitycharge帐户手续费additionalcharge补充装料;附加费advancecharge预付款aftercharge附加费率agreedcharge协定费用(货物)all-incharge费用总数annualmaintenancecharge年度维修费用assignableindirectcharge可分配间接费用assignmentcharge转让费associatecharge附加费assortmentcharge分类费用balingcharges打包费bankservicecharges银行服务费berthcharge卧铺费bookingcharge售票手续费brokeragecharge佣金费用cancellationcharges注销费carriagecharges运输费carryingcharge保管费; chargeforchecking寄存费chargefortrouble手续费chargesonbillsforcollection代收票据手续费cleaningtankcharges洗舱费collectioncharge托收手续费;代收票据费commissioncharge手续费contingencycharge临时费用covercharge附加费,服务费cratingcharge装箱费custodycharge保管费customscharges报关费customsclearingcharges结关费deadcharges间接费用deferredcharges延期费;预付款;滚存[递延]费用;递延借项deliverycharges送货到户费demurragecharges滞期费(车、船) departmentalcharge车间费用(指车间间接费用);分部费用depreciationcharge折旧费directcharges可变费用;直接费用dischargingcharge卸货费用discountcharge贴现费用distributioncharge商业费用diversioncharge变更卸货港费用dockcharge入坞费,码头费doublecharge双倍收费exchangecharge外汇[托收]手续费extracharge附加负载;附加费extrachargesonheavylifts超重货物附加费facilitycharge设备费financialcharge财务费用,财政支出fixedcharges固定支出,固定费用fixeddebtcharge确定公债费forwardingcharges转运费freightcharge货运费furthercharge追补价款handlingcharges装卸费hirecharge(wagon)货车租费incidentalcharges从属[杂项,非经常性]费用incomingcharge进料(费用)indirectcharge间接费inspectioncharges检验费installationcharge装机费用interimcharges临时费investigationcharge调查费inwardcharges入港费jointcharges联合运输费用labourcharge工资费用landingcharges起货费,卸货费用latecharge到期货价迟延付款费left-luggagecharges寄存行李费loadingcharges装船费用mail(carrying)charges邮递费maintenancecharge维持费mileagecharges按英里程计算的运费minimumcharge(客货)起码价费netfreightcharge运费净数nocharge免收费用nocreditcharges不赊欠non-cashcharges非现金支出[费用]non-recurringcharge临时[非经常]费用on-linecharge本航线费用openingcharge开立信用证手续费,开发信用状手续费operatingcharges运营费optioncharge选港费overheadcharges企业一般管理费,经常开支packingcharges包装费periodcharge期间费用perioddepreciatoncharge每期折旧费用permanentannualcharge为支付债务而按年提取的预算资金portcharge港口费priorcarriagecharges先付运费processingcharge加工费productcharge生产费用remittancecharge汇费rentcharge地租税,租费repaircharge修理[缮]费revenuecharge营业支出runningcharge运转费sellingcharges销售费servicecharge劳务费,手续费shippingcharge运送费,装船费用shuntingcharge调车费sleepercharges卧车费socialinsurancecharges社会保险费speciallightercharge上岸费stevedoringcharge卸吊费storagecharges(=godowncharges)栈租,仓租stowagecharges(轮船)理仓费sueandlabourcharges施救费用sundrycharges杂费,杂项费用surpluscharge公积[盈余]抵冲项目terminalcharges装卸费,终点码头费tollcharge通行税,道路税,养路费transfercharges中转费,移入成本transhipmentcharges中转费transportcharges运输费travelcharge差旅费trimmingcharges平舱费unloadingcharge卸货费valuationcharge从价运费[收费] wagondetentioncharge货车留滞费warehousecharges仓库费withoutcharge不计价,免费wreckremovingcharges清除航道费用alicensefee牌照费amembershipfee会费acceptancefee录取通知费,承兑费,认付费adjustmentfee理算费admissionfee入会费advancefee公司支付给答应代筹款项的金融家的费用agentfee代理费;代理人酬金airmailfee航空邮件费annualfee年费;维持费;续展费arbitrationfee仲裁费assignmentfee转让费auctioneersfee拍卖费auditfee查帐公费berthingfee停泊费bondfee海关关栈仓租费brokeragefee经纪人佣金buoyagefee浮标使用税businessregistrationfee营业登记费capitalizedsyndicationfees开办费的资本化值capitationfee均摊的费用carlicensefee车辆执照费certificatefee签证费clearancefee出港手续费collectionfee托收费commercenotefee商会签证费commissionfees代理费commitmentfee承诺费communicationfee通讯费用consularfees领事手续费,领事公证费,领事签证费contractorfee给承包人(或包工单位)的报酬cost-plus-a-fixedfee成本加固定附加费,正价加固定附加费cost-plus-incentivefees生产成本加奖励一共的费用custodianfee保管费customsfees海关规费customshousefees海关手续费customsclearancefee报关费directorsfees董事费disclosurefee特许权使用费(引进设备用语)enquiryfee查询费entryfee报名费expertsvaluationfee专家估值费expressfee快递费extensionfee过期费findersfee贷款掮客佣金front-endfees订约后先收的一次性费用initiationfee入会费know-howfee技术指导费,技术诀窍费laboratoryfees实验费lightersfee驳船费lump-sumfee整笔付清费用obligationfees承担费optionalfee选港费patentfee专利费pilot(age)fee引航费policyfee保险单签发手续费professionalfee专业费用protestfee拒付通知单费用publicaccountingfee(s)外出查帐,社会调查费用reconditioningfee整理费registeredfee挂号费,登记费;报到注册费registrationfee更名费registryfee登记费,注册费,挂号费remittancefee汇水、汇费safe-keepingfee保管费custodianfee保管费schoolfee学费settlingfee理赔费specialfeeforsmallpacket小包邮件特别处理费stowagefee理舱费surveyfees检验费tallyfee理货费temporaryservicefee临时劳务费testingfee品质检验费trademarkregistrationfee商标注册费transferfee过户手续费,转让手续费trustfee信托费trusteefee托管费vehiclelicensefee车辆执照费vehicleregistrationfee车辆登记费warehousefee仓储费weighingfee过磅费。