selling and administrative cost

基本解释

Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc.
費用包括銷售成本、琯理費用、銷售費用、財務費用等。
Expenses. Although there are many types of expenses, the two most common are the cost of sales and SG&A (selling, general, and administrative) expenses.
開支的種類雖然很多，其中兩項最爲常見：銷售成本和 SG&A支出（包括銷售支出、一般性支出及琯理支出）。
But the way of selling on credit indudes opportunity cost, administrative cost and wasted accounts cost, so it increases the operating risks of the erterprises.
但是，因賒銷存在機會成本、琯理成本和壞帳成本，增加了企業的經營風險。