The cost of merchandise sold is subtracted from sales to arrive at gross profit.
在销货业务发生时，对于已出售的商品成本不作分录。
In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.
相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。
The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。
Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.
在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。
Under the perpetual inventory system, the Merchandise Inventory and Cost of Goods Sold accounts will always show the balance of merchandise on hand and the total cost of goods sold for the period.
在永续存盘制度下，商品存货和销售货物的成本帐户通常显示存货和一段时间内销售货物的总成本的平衡。
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