1. 营业费用：毛利可以显示出公司的盈余相对于销货成本的获利百分比,其计算是以毛收入减去销货成本(cost Of goods sold)所得之数值再除以总销售额:毛利润是在营业费用(operating expense)尚未扣除前的利润,这些费用如销售与行政费用、税金,以及利息支出.
2. 经营费用：然后,我们将企业用于将库存转化为产销率的资金称为经营费用(operating expense). 经营费用不仅包含直接劳动成本,也包括管理费、设备、工具等等. 如果一个员工的工作不为将库存转变成产销率而作出贡献,那么他的成本纯粹是企业的浪费.
3. 事业费：事先通知advance notice | 事业费 operating expense | (飞机的)适航指令airworthiness directives
4. 管理费用：减:销售费用 sales expense | 管理费用 operating expense | 财务费用 finance expence
5. operating expense：opex; 第三大运营花费
1. Fuel alone cost the airline 18 billion yuan last year, accounting for 34 percent of China Southern Airlines'total operating expense.
noun
1. the expense of maintaining property (e.g., paying property taxes and utilities and insurance)
it does not include depreciation or the cost of financing or income taxes
Synonym: operating cost overhead budget items