✔ 最佳答案
In principle, there is no difference between cost and expenses. Purhcase is the cost of the goods and not related to other operating expenses. Hence, we use cost of purchases for goods purchased for reselling. Expenses are usually refer to operating expenses e.g. rent, travelling, entertainment etc. and not the direct cost e.g. purchases, declaration etc. and all costs directly related to the selling business or the main turnover of the company.,