1. Cost of goods and services: refers to the expenditure incurred by the government in purchasing goods and services from outside for providing public services and realizing its functions in a certain period of time. These expenses include government procurement of materials, payment of wages, payment of rent and payment of utilities.

2. Commodity final accounts expenditure: refers to the actual expenditure of the government in a certain period, which is a comprehensive summary and reflection of government expenditure. Final accounts expenditure includes budgetary expenditure and extra-budgetary expenditure. Budget expenditure refers to the actual expenditure within the budget, including wages, material procurement, housing lease, public facilities construction, etc. Extrabudgetary expenditure refers to the expenditure actually incurred outside the budget, including subsidies, compensation and disaster relief.