selling and administrative cost

基本解釋

Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc.
費(fèi)用包括銷售成本、管理費(fèi)用、銷售費(fèi)用、財(cái)務(wù)費(fèi)用等。
Expenses. Although there are many types of expenses, the two most common are the cost of sales and SG&A (selling, general, and administrative) expenses.
開支的種類雖然很多，其中兩項(xiàng)最為常見：銷售成本和 SG&A支出（包括銷售支出、一般性支出及管理支出）。
But the way of selling on credit indudes opportunity cost, administrative cost and wasted accounts cost, so it increases the operating risks of the erterprises.
但是，因賒銷存在機(jī)會(huì)成本、管理成本和壞帳成本，增加了企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)。