| 释义 |
1 ?销售成本 销售成本(selling costs)是用来增加产物需求的成本,包括广告开支、各种形式推销活动,如送货上门、陈列样品举办展览、散发定单之类的开支。 2 ?销售费用 从市场生产提供者的角度来说，交易费用或销售费用（selling costs）（Scherer，1987） 是指，推销一种商品的费用减去由生产者将商品运送到最终消费者手中的费用。
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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。 - 2
But gross margins take account only of the direct costs of production; they exclude selling, distribution, administrative and financial costs, which have all risen more slowly. 而且考虑到毛利润只计入了直接生产成本，却排除了销售、流通、管理及财务费用，因此实际利润增长率还要小的多。 - 3
These include a shipbuilding industry that is paid in dollars over three years and needs to hedge its won costs by selling forward dollar contracts to banks. 造船公司和客户签订合同后，客户在三年内都以美元进行支付，为了减少韩元成本的损失，造船公司需要将合同远期卖给银行从而套期保值。
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