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。
In addition , when integrated distributors are concerned , given the accounting conventions and flexibility of classifying cost between the costs of goods sold and operating expenses , the cost base used in the berry ratio ( the operating expenses ) also may contain costs related to manufacturing , which is certainly a perversion of the original intent of the berry ratio 另外，有些“全职能”的分销商根据会计原理，在销售成本和营业费用的分类上采取相对灵活的做法，这样的话，作为”贝里比率”基础的营业费用中就可能包含“制造成本” ，而这显然是背离了”贝里比率”的原始定义。
The enterprise is to enlarge the influence of its product or service on all sorts of media the advertisement cost that makes advertisement publicize place happening , should see at relevant advertisement all at media , make the charge between by a definite date , direct plan enter current operating expenses , must not be carried beforehand and wait for booth 企业为扩大其产品或劳务的影响而在各种媒体上作广告宣传所发生的广告费，应于相关广告见诸于媒体时，作为期间费用，直接计入当期营业费用，不得预提和待摊。
