【单选题】【消耗次数：1】
流通费是指种子企业在生产过程中发生的各项耗费，包括______、管理费用和财务费用。
①
生产费用
②
经营费用
③
广告费用
④
差旅费
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【判断题】
按照企业所得税法的规定准予在计算应纳税所得额时扣除的费用，是指企业在生产经营活动中发生的销售费用、管理费用、财务费用和已经计入成本的有关费用。（ ）
①
正确
②
错误
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