transphy Jun 9, 2014:

Yes! yes!!! yes!!!! I am wrong. I realize all that but my mind was fixated on the Balance Sheet. My apologies for taking time off you and Evdoxia. I'll withdraw my answer. As I said, I did not disagree with 'Sales expenses'. Have a good 'Kataclysmos' day!!

Nick Lingris Jun 9, 2014:

Accounting 101:
2. Selling Expenses
1- Selling expense (or sales expense) includes any costs incurred by the sales department.
2- Costs that a business incurs to market and distribute its products that can include such things as advertising, sales commission and salaries, sales office expenses, and shipping charges. Selling expenses are a form of operating expense and are included on a business' income statement for the period in which they occurred under the accrual method of accounting.

Selling Expenses = Advertising Expenses + Distribution Expenses
Selling Expenses = 200,000 + 100,000
Selling Expenses = 300,000/=
http://vustudents.ning.com/group/mgt101financialaccounting1/...

και αλλού:
https://www.google.gr/search?q="selling expenses"