商品销售成本 cost of merchandise sold
- 可供销售的商品成本总值除以可供销售的商品数量就得到平均单位成本。
Average cost is computed by dividing the total cost of goods available for sale by the number of units available for sale. - 通过分配成本,我们很容易地将可供销售的商品成本分为销货成本和期末存货成本两部分。
By assigning cost we are simply dividing the cost of the goods available for sale between cost of goods sold and ending inventory. - “ 商品销售收入”、“商品销售成本”明细账可以按商品的种类、名称、规格或不同的销售部门设置。
"merchandise sales income" and "the cost of goods sold" can be a breakdown of the types of goods, name, size or a different sales settings.
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