a method of estimated the cost of goods sold and ending inventory.
零售价法是估计销售成本和期末存货成本的一种方法。
but in perpetual inventory system, cost of goods sold is record each time a sale is made.
永续盘存制是在销售时就核算出销售成本(对于那些较贵重的核算成本较容易的物品,如电脑,珠宝)。
adopting different method of inventory valuation influences the cost of goods sold and its profit.
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。
we are now ready to trace these costs through work in process and finished goods to the cost of goods sold account.
此刻就可以跟蹤这些成本,经由过程在制品和制制品账户转至销货成本账户。
if the amount is immaterial, it is closed to cost of goods sold at year-end;
如金额不大,在年终时将结转于销货成本账户;
the business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
企业可以直接从账面上确定出期末存货成本和本期销货成本,而不需盘点存货数量。
in existing cost reporting, businesses focus more on product cost reporting rather than on purchasing cost, cost of goods sold as well as cost of after-sale services.
在传统的成本报告中企业往往只注重对生产成本的报告,却忽视了对采购成本、销售成本和售后服务成本的报告。
under the fifo method , the cost of goods sold is based on the oldest purchases .
在fifo方法中,产品的成本是以最早的买卖为基础。
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.
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。
wb mentioned that hedid not invest in microsoft even though it had no cost of goods sold and wasearning a 「royalty on the world」 since the world needed its operating system.
巴菲特提到即便微软没有销售成本,能靠「客户忠诚度」盈利,全世界都需要它的作业系统,自己也不会买入。
by assigning cost we are simply dividing the cost of the goods available for sale between cost of goods sold and ending inventory.
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。
different sectors have different calculations for their cost of goods sold .
不同的?业对销货成本有不同的计算方式。
under different method of inventory valuation, the amount of inventory also influences the cost of goods sold and its profit.
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。
we are now ready to trace these costs through work in process and finished goods to the cost of goods sold account.
现在就可以跟蹤这些成本,通过在制品和制成品账户转至销货成本账户。
reduced labor and cost of goods sold by 20%.
减少劳动力和商品贩卖费用20%。