【CMA词汇每日一贴】Administrative Expense

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Administrative Expense        ： Costs incurred for the general operation of an enterprise as a whole, as contrasted with costs related to a more specific function such as manufacturing or selling.  (Also called General and Administrative Expense.)

管理费用    ：    企业整体在一般营运中所发生的成本，区别于制造成本或销售成本等更为 具体的成本。（又称“一般管理费用”）