First, in traditional financial statistics: \x0d\ operating costs refer to raw materials that can be directly produced and sold, such as food raw materials; \x0d\ Operating expenses refer to resources indirectly converted and sold to customers, such as water and electricity, which cannot be sold directly but must be used. \x0d\ 2。 At present, some enterprises have adopted the latest financial accounting method, that is, income and cost. All kinds of expenses are collectively referred to as cost, and income is collectively referred to as income.