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.

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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.

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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.

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