Article 47 Expenses refer to the outlays incurred by an enterprise in the course of production and operation.
第四十七条费用是企业在生产经营过程中发生的各项耗费。
Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。
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