在产成品被销售后，由于库存产品减少了，就需要将该产成品的产品成本从库存成本中减少，而减少的这部分产品成本即成为了“产品销售成本”。
cost of goods sold 产品销售成本; 售出产品成本；销售成本; 售货成本; 锁货成本; 销货成本 cost of goods sold (cogs) 产品销售成本 .
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... 减：产品销售税金 Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本 Including：Cost of export ...
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会计报表中英文对照--春雨中行 ... 减：产品销售税金 Less:Sales Taxcount an 产品销售成本 Cost of salesand al 其中：出口产品销售成本 Including:Cost of export saleses,quarter, ...
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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.
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.
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.
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