“商品流通费”与“商品流通费用率”是两个不同的财务指标。前者是指商品在流通过程中所消耗的物化劳动和活劳动的货币表现,是一个绝对量指标。后者则是指商品流通费用总额占商品销售的百分比,是一个相对量指标。二者必须区别使用,但是,现行一些教科书中,却多处提出要“降低商品流通费”。我认为,这种提法欠准确。从语言角度讲,“降低”和“提高”的只能是程度、幅度、速度、水平等相对 “Commodity distribution costs ” and “Circulation costs ” are two different financial indicators. The former refers to the commodity in the circulation process consumed by the materialized labor and living labor in the currency performance is an absolute indicator. The latter refers to the total amount of commodity circulation expenses as a percentage of sales of goods is a relative amount of indicators. The two must be distinguished from each other. However, in some current textbooks, they are proposed in many places to reduce the circulation of commodities. In my opinion, this formulation is not accurate. From a linguistic point of view, “lower ” and “increase ” can only be relative in magnitude, magnitude, speed, level, etc.