Where the goods had been sold before its arrival at the port of destination, its value for contribution shall be the net proceeds plus the amount of general average sacrifice.
货物在抵达目的港以前售出的，按照出售净得金额，加上共同海损牺牲的金额计算。
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。
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