1、selling expenses budget

2、general administrative and selling expenses

3、Operating expenses: selling expenses, (general and) administrative expenses, interest expenses (financial expenses), impairment loss.

4、Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses,etc.

5、In the selling expenses control, the travel expense how to limit and so on.

6、Inventory should never be carried at an amount greater than net realizable value, which may be defined as prospective selling price minus anticipated selling expenses.