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.
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.
不同的？业对销货成本有不同的计算方式。
Different sectors have different calculations for their cost of goods sold.
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.
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.
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.
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