现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。
We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
此刻就可以跟踪这些成本，经由过程在制品和制制品账户转至销货成本账户。
We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
如果毛利率已知，则某一时期的销货净额数可以分为毛利和销货成本两个部分。
If the rate of gross profit is known, the amount of net sales for a period can be divided into two components that are the gross profit and the cost of goods sold.
另一方面，计算出的销货成本最高的那种方法将会导致销货毛利和存货成本最低。
On the other hand, the method that yields the highest figure for the cost of goods sold will yield the lowest figure for gross profit and lowest figure for inventory.
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。
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.
公司营业额（亦称营业外收入、销售额）减去销货成本后的利润，未扣除间接费用，管理费用，财务费用等。
The sales income minus cost of good sold is gross profit which includes indirect expenses, administration expenses and financial expenses ect.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
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