Operating expenses is a relatively general concept, referring to some necessary expenses incurred during the operation of an enterprise or project, including financial expenses (interest expenses, exchange losses and related handling fees, etc.), management expenses (employee salaries, office expenses, travel expenses, operating lease fees, business entertainment expenses, property taxes, land use taxes, stamp duties, vehicle and vessel taxes, etc.), and sales expenses (packaging fees, advertising fees, transportation fees, loading and unloading fees, etc.). These expenses are used for circulation and form the operating expenses of the enterprise.