图1       费用的内涵

                         图2       生产过程业务的核算

Manufacturing Overhead (制造费用):  Manufacturing overhead is the manufacturing cost other than direct materials and direct labor.

Administrative Expenses (管理费用):  The administrative expenses, also called general and administrative expenses, are part. Of the operating expenses including expenses associated with the general administration of the business.

Selling Expenses(销售费用):  The selling expenses are part of the operating expenses, along with administrative expenses,  incurred during the selling operation.

 Finance Expenses(财务费用):  The finance expenses are part of the operating expenses, along with administrative and selling expenses, incurred for the debt financinga ctivities.