selling expenses （销售费用）：在商品销售过程中直接发生的费用。; 销货费用; 销售费用, 推销费用; 行销费用 administrative expenses 企业管理费; 行政管理费用; 养恤金基金或其他基金 .
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销货费用和财务费用包括的内容比照工业企业的销售费用和财务费用。
Selling expenses and financial expenses are similar to those of industrial enterprises.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
公司营业额（亦称营业外收入、销售额）减去销货成本后的利润，未扣除间接费用，管理费用，财务费用等。
The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.
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