general and administrative ( G&AE /ˌdʒiː ənd eɪ ˈiː/) general and administrative expenses () used to describe the general costs of running a business, such as those of employing accountants or lawyers, rather than those connected with a particular product or service 一般费用及行政费用◆G&A costs are expected to be 23% of sales. 一般费用及行政费用预计占销售额的 23%。