在销售和管理费用中包括工资和经营费用，如差旅费和广告费。
Included in SG&A are salaries and costs of doing business, such as travel or advertising.
管理层不再聚集于劳动力成本，在自动化条件下，它将成为产品成本中很小的一部分，而是将注意力投向恰当程度的营销，销售和一般管理费用。
Executives must stop focusing on labor costs, which, with automation, have become a tiny part of product costs, and look into how to right-size marketing, sales, and general overhead expenses.
如果苹果公司没有营业收入，当期现金足以维持营运(销售管理费用和研发费用)超过7年，直至2018年年中。
If Apple had no revenues, the current cash would sustain operations (SG&A and R&D) for over 7 years or until the middle of 2018.
印度的销售费用，一般费用和管理费用较高，大概占总销售额的百分之一，其原因是运营准备金的提高。
India's higher selling, general and administrative expenses, as a percent of sales, were due to increased operating reserve.
第二十六条费用应当按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等。
Article 26 the expenses shall, on the basis of functions, be classified into costs, administrative expenses, sale expenses and financial expenses occurred in business operation.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。
Article 17 the contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。
Article 17 the contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
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