营销成本与销售成本相加，除以客户数量。
Add cost of marketing and cost of sales, divide by the number of customers.
销售成本也称货物卖出成本，它对收益获取有直接影响。
Cost of sales, which is also called cost of goods sold, is the expense most directly involved in creating revenue.
其中70%的收入用于返奖奖金，其余大部分为销售成本。
Seventy percent is paid out in prizes. Most of the rest goes in costs.
这不仅可以节省人工销售成本，也能增加新客户。
Not only saves the cost of artificial sales, but also to add new customers.
首先，它降低了用户接受的成本，也降低了我们公司的销售成本。
First, it lowers the cost of adoption for users and the cost of sales for us as a company.
非法药品价格更多的是由销售成本而不是生产成本决定的。
The price of an illegal substance is determined more by the cost of distribution than of production.
该公司已表示，海运费占12 ％的销售成本在欧洲。
The firm has already said that sea freight accounts for 12% of sales costs in Europe.
因此，期刊社要以最少的销售成本开创更广阔的市场空间。
Therefore, the magazines need to create a broader market space periodical by the minimum cost of sales.
销售成本是商业企业在一定时期已经销售给客户商品的成本。
The cost to a merchandising company of the goods which it has sold to its customers during the period.
该项目的数字应该以销售成本为基础分为两个步骤予以计算。
The figure of cash payments for purchases should be calculated based on cost of goods sold. The calculation is divided into two steps.
一般认为，大多数消费产品成本的50%是由销售成本构成的。
It is generally recognized that about 50% of the final cost of most consumer products is made up of marketing costs.
出售额外的商品获得的收益至少要能抵补花费的额外的销售成本。
The extra items sold must make enough profit at least to cover the cost of the additional time spent in selling them.
这些要素包括诸如产品销售成本或长期债务的利息，如表2所示。
These can include items such as cost of products sold or interest on long-term debt, as shown in Table 2.
问题是，那样零售商要承担所有的销售成本，但最后只能收获利润额的一部分。
The trouble is, retailers bear all the costs of such sales efforts but reap only some of the benefits.
采用不同的存货计价方法对销售成本的确定和利润计算有不同影响。
Adopting different method of inventory valuation influences the cost of goods sold and its profit.
我们有我们的销售成本估计是在5%，首次下降到4%，第二年以后。
We have estimated our marketing costs to be 5% in the first and second year and decrease to 4% in subsequent years.
谁控制存货的准确性、完整性和进入使用存货及销售成本程序和数据文件？
Who controls the accuracy, completeness of, and access to inventory and cost of sales programs and data files.
在不同的存货计价方法下，存货的结存量也影响着销售成本和利润的确定。
Under different method of inventory valuation, the amount of inventory also influences the cost of goods sold and its profit.
指公司日常经营所发生的成本，包括原材料、人工、销售成本及行政管理成本等。
The day-to-day expenses incurred in running a business, such as raw material, labor cost, sales and administration fee ect.
在分步法中，当各工序都结束后，产品成本依次转入产成品帐户和产品销售成本帐户。
In a process costing system, after processing is completed, the cost of the goods moves with them into finished goods inventory and cost of goods sold.
计算各餐厅食品及酒水的标准销售成本和餐饮部总销售成本，以便及时采取成本控制措施。
Calculates potential food and beverage cost of various outlets and overall cost of sales so that immediate action on cost control can be taken.
控制其产品销售、销售成本等数据，具体管理范围包括产品进货，产品销售，产品报损等。
Control of its product sales, cost of sales and other data, including the specific management of the purchase products, product sales, product loss, and so on.
相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。
In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.
提高整个汽车产业的生产效率，降低原材料的采购成本及产品生产、销售成本已成为当务之急。
Thus to promote the productivity, reduce the cost of raw material purchase, production and sale is finding its own way.
产品销售成本在销售时作下记录，产品销售成本账户期末的余额便是本期所销售的产品的成本。
When cost of goods sold is recorded at the time of each sale, the balance of the cost of goods sold account shows at the end of an accounting period the cost of goods sold during the period.
百度为招揽流量产生的成本在销售成本中的份额从去年四季度的8.1%上升到今年一季度的8.2%。
Baidu's costs for acquiring traffic as a percentage of sales climbed in the first quarter to 8.2% from 8.1% in the fourth quarter.
百度为招揽流量产生的成本在销售成本中的份额从去年四季度的8.1%上升到今年一季度的8.2%。
Baidu's costs for acquiring traffic as a percentage of sales climbed in the first quarter to 8.2% from 8.1% in the fourth quarter.
应用推荐