| 1. | Basis ( system of accounting of finance affairs of company of flow of goods " regulation , operating expenses but detail is : incidental expenses of welfare funds of management personnel salary , management personnel , traffic expense , carry , pack arrange cost of cost , insurance premium , exhibition , poor travelling expenses , retention fee , examine cost of commission of accumulative total of poundage of loss of cost , transfer fee , goods , service , import and export merchandise , advertisement
根据（商品流通企业财务会计制度》规定，营业费用可明细为：经营人员工资、经营人员福利费、运输费、运杂费、包装整理费、保险费、展览费、差旅费、保管费、检验费、中转费、商品损耗、劳务手续费、进出口商品累计佣金、广告费。 |
