另一个障碍，则是制成品出口的成本和复杂度——相比于重庆这样的内陆城市，珠三角地区拥有靠近港口的优势。
A further obstacle is the cost and complexity of exporting finished products - the delta provides quicker access to ports than cities such as Chongqing.
令人惊奇的是，当石油和原材料等进口品的成本飞涨时，制成品的价格却保持不变，且利润率没有下降多少。
Strikingly, as the cost of imports such as oil and raw materials has soared, the price of finished goods has remained stable and profit rates have not declined much.
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.
应用推荐