A lot of plans of the small and medium-sized enterprise are prepared for us by using Internet service ..the offer... If you hope, we can offer you the prospect concerning the world of the small and medium-sized enterprise. We are ready to offer other a lot of small businesses and network business.
販売費及び一般管理費 - Wikipedia
http://ja.wikipedia.org/wiki/%E8%B2%A9%E5%A3%B2%E8%B2%BB%E5%8F%8A%E3%81%B3%E4%B8%80%E8%88%AC%E7%AE%A1%E7%90%86%E8%B2%BB
3 販売費及び一般管理費
http://www.tabisland.ne.jp/explain/shohize2/shh2_3.htm
販売費及び一般管理費とは 〜 exBuzzwords用語解説
http://www.exbuzzwords.com/static/keyword_344.html