Operating Expenses

Japanese: 営業費

These are expenses that correspond to sales revenue, which is operating income, and are most often considered to refer to general administrative expenses and selling expenses on the income statement. These include general administrative expenses, sales activity expenses, selling and administrative expenses, advertising expenses, sales promotion expenses, sales administration expenses, packing and packaging expenses, warehouse and loading and unloading expenses, and transportation and delivery expenses. On the income statement, operating profit is calculated by subtracting cost of sales, general administrative expenses, and selling expenses from sales.

Source : Jericho Consulting Co., Ltd. About the Dictionary of Trade Terms

Japanese:

営業収益である売上高に対応させられる費用のことであり、損益計算書での一般管理費及び販売費をさす見解が最も多い。一般管理費、販売活動費、販売管理費、広告宣伝費、販売促進費、営業事務費、荷造包装費、倉庫・荷役費、運送配達費などがある。損益計算書では、売上高から売上原価と一般管理費および販売費を控除したものを営業利益と呼ぶ。

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