Cost of sales 和 Operating expenses的区别：
1、Cost of Sales的意思是：销售成本, 包括料, 工(直接人工, 间接人工), 费(与生产相关的费用, 厂房租金, 设备折旧等) 三部分。
2、Operating Expense的意思是：运营费用, 管理层工资, 非生产部门费用等等。
3、员工工资，管理层工资属于Operating Expense，办公室租金，购买电子设备的费用属于Cost of Sales。
拓展资料
Cost of Sales
1、First, it lowers the cost of adoption for users and the cost of sales for us as a company.
首先，它降低了用户接受的成本，也降低了我们公司的销售成本。
2、Who controls the accuracy, completeness of, and access to inventory and cost of sales programs and data files.
谁控制存货的准确性、完整性和进入使用存货及销售成本程序和数据文件？
3、Refer to reducing of production, cost of sales, I think we are no strangers.
提起降低产品的生产、销售成本，我想大家并不陌生。
4、Cost of goods sold ( cost of sales): The original acquisition cost of the inventory that was sold to customers during the reporting period.
销售成本：会计报告期内销售给客户的存货的原始取得成本。
Operating expenses
1、Make and follow the budget of the operating expenses and follow up the operating cost.
制定和跟踪预算的营业费用和跟踪营运成本。
2、What methods do you use to control food cost and operating expenses?
用什么方法去控制食品成本和运作的支出。
3、The cash payments to suppliers include the cash payments for purchases and cash payments for operating expenses.
向供应商支付的现金包括购货支付的现金和发生营业费用支付的现金。
4、You should generate enough monthly income to provide a healthy cash flow and cover operating expenses.
您应该产生足够的月收入，提供一个健康的现金流和支付业务费用。