selling and administrative cost

基本解释

Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc.
费用包括销售成本、管理费用、销售费用、财务费用等。
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.
开支的种类虽然很多，其中两项最为常见：销售成本和 SG&A支出（包括销售支出、一般性支出及管理支出）。
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，因赊销存在机会成本、管理成本和坏帐成本，增加了企业的经营风险。