cost of sales account
cost incurred account 已发生成本帐户, 实际费用帐户 cost of sales account 销售成本帐 cost-calculation account 成本计算帐户 ..
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用来反映公司控制其可变成本的能力,指会计帐期内当期营运利润占当期销售总额的比率,通常以百分比表示。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
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