Fees and other transaction expenses shall be taken into account as expenses in determining pre-tax profit under subparagraph (a).
依据第(a)项确定税前利润时应考虑酬金和其他交易费用。
As for the loyal but carrying no profit customer "mystical", what you need to do is determining whether they do have the potential which the increase expends.
至于那些忠诚但不能带来利润的客户“神秘者”,你需要做的是确定他们是否有增加消费的潜力。
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