经营费用全部是期间费用吗？刘锡龄新的企业财会制度规定的期间费用，借鉴于国际会计惯例，为旧的财会制度所没有。所谓期间费用（Ｐｅｒｉｏｄｃｏｓｔ）是指企业在一定会计期间内发生，应由本期收入加以补偿，而不能递延到下一个会计期间的费用，发生时直接计入当期损益... Are all the operating expenses for the period? Liu Xiling new business accounting system provides the cost of the period, drawing on international accounting practices, the old accounting system does not exist. The so-called period cost (Periodcost) refers to the business within a certain period of accounting, should be compensated by the current income, but not deferred to the next accounting period costs, when incurred is directly included in the current profit and loss ...