1. Sales expenses: advertising expenses, packaging materials that sell goods without separate pricing, and sales organizations established separately are included in sales expenses.

2. financial expenses: loan interest, bill discount, deposit interest and other money-related expenses are included in financial expenses.

3. Management expenses: many expenses such as travel expenses, office expenses, business entertainment expenses and communication expenses are included in the management expenses, but not all the above two expenses can be included in the management expenses first.

financial statements reflect the capital and profit of enterprises or budget units in a certain period. Financial statements are the main part of financial reports, excluding directors' reports, management analysis and financial statements, which are included in financial reports or annual reports.

Extended information:

Composition of corporate financial statements:

A complete set of financial statements includes balance sheet, income statement, cash flow statement, statement of changes in owner's equity (or statement of changes in shareholders' equity) and notes to financial statements.

1. Balance sheet/statement of financial position, which reflects the maturity of assets, liabilities and capital of an enterprise. Long-term solvency, short-term solvency and profit distribution ability.

2. Income statement/profit and loss account reflects the income and expenses of the enterprise in the current period, and the amount and structure of the gains and losses that should be recorded in the current profits.

3. Cash Flow Statement, which reflects the ins and outs of enterprise cash flow, is divided into three parts: business activities, investment activities and fund-raising activities.

4. Statement of change in equity, which reflects the increase and decrease of the total owner's equity (shareholder's equity) of the enterprise in the current period, including the structural changes, especially the gains and losses directly credited to the owner's equity.

5. Notes to financial statements generally include the following items: the basic information of the enterprise, the basis for the preparation of financial statements, the statement of compliance with the accounting standards for enterprises, the explanations of important accounting policies and estimates, the changes and error corrections of accounting policies and estimates, and the explanations of important report items.

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