[转载]SGA等基本概念
原文地址：SG&A等基本概念作者：投资者关系
SG&A (a.k.a. SGA) is an initialism ud in accounting to refer to Selling, General and Administrative Expens, which is a major non-production costs prented in the 天地人生Income statement.
SGA expens consist of the combined costs of operating the company, which breaks down to:
∙关于祖国的古诗Selling: Cost of Sales, which includes salaries, advertising expens, cost of manufacturing, rent, and all expens and taxes directly related to producing and lling product
∙General: General operating expens and taxes that are directly related to the general operation of the company, but don't relate to the other two categories.
∙网络文明建设Administration: Executive salaries and general support and all associated taxes related to the overall administration of the company
韦斯特伍德SG&A: Selling General and Administrative Expens
立方的符号
销售、管理及行政费用
包括一个公司直接的和间接的销售费用,所有的总务和管理费用.其中直接的销售费用包括与直接销售有关的费用,像如销售人员工资,广告费用,相关的财务费用.非直接的销售费用和直接销售无关,但是却有一定的间接关系的费用,例如话费,利息和其他通信费用.而总务和管理费用包括管理费用,非销售人员工资,租金以及水电等费用.
基本概念：
揭秘英语
-1-Net Sales (revenue)
The amount sold after customers’ returns, sales discounts, and other allowances are taken away from gross sales. (Companies usually just show the net sales amount on their income statements, omitting returns, allowances, and the like.)
教育孩子的电影
net的中文翻译是纯净，意思就是剔除某个成本，而这个成本是属于net后面跟的这个词所代表的行为的“成本”。如果是net sales,这个成本只是sales的成本，就是打折，优惠，返利等等是单纯属于sales（销售出的）的成本，而不应包含工资、广告等其他成本。而如果是net income,就是剔除了所有income的成本，这时不光要剔除打折、优惠等成本，还要有工资、广告费用、货存成本、摊销、折旧等等一系列成本。
企业的财报有时在打了折的情况下，写没有打折、优惠的revenue,这样销售额虚高（毫无疑问，有时这是一种有意的行为），这时net sales这一概念便在经济活动中有实在的厘清事实的用处。
英文标志
在中文翻译时，可直接说是销售收入或销售净收入（虽然销售收入另有所指，但不发生混淆的情况下可以用销售收入来指销售净收入）
销售净收入＝销售收入－销售退回－销售折扣－销售折让
