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.
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.
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