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.

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。

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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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On the other hand, very little of that commodity cost seems to be getting into final goods prices.

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