产品销售成本

将所有余额全部转入产品销售成本账户

Charged the balance entirely to Cost of Goods Sold

另一种方法是将所有余额转入产品销售成本账户。

The alternative method transfers the entire over-applied or under-applied balance to the cost of goods sold account .

当地的多层次分销结构确实增加了产品销售成本。

The multilayer distribution there really adds to the cost of getting products to market .

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 .

该报盘以未售出前为准。已售出的产品作为销售成本列示在收益表中，未售出的产品记入资产负债表上的产成品项目。

The completed products that are sold are reported as cost sold on the income statement ; the unsold units are carried in the Finished Goods inventory account on the balance sheet .

产品销售的制造成本

Manufacturing cost of goods sold

提高整个汽车产业的生产效率，降低原材料的采购成本及产品生产、销售成本已成为当务之急。

Thus to promote the productivity , reduce the cost of raw material purchase , production and sale is finding its own way .

各地区工业产品销售率商品产销成本对销售净额的比率

Ratio of cost of goods manufactured and sold to net sales

提起降低产品的生产、销售成本，我想大家并不陌生。

Refer to reducing of production , cost of sales , I think we are no strangers .

材料成本差异的计算与会计处理不仅关系到能否正确地计算产品生产成本与销售成本，而且还关系到能否客观地评价企业经营管理绩效。

Material cost variance calculation and accounting has a bearing not only on whether it can correctly calculate the cost of production and sale , but also on whether it can objectively evaluate enterprise 's management and administration accomplishment .

根据以下项目对利润表中的产品销售收入、产品销售成本以及其他项目进行调整：①本期存货及经营性应收和应付项目的变动；

Or ( 2 ) by adjusting sales , costs of sales and other items on the income statement for : ① change in inventories and operating receivables and payables ;

将余额转入在产品、产成品和产品销售成本账户

Allocated the balance to Work in Process , Finished Goods , and Cost of Goods Sold on some equitable basis

第一种方法是将余额分配到在产品、产成品和产品销售成本账户。

First , the balance may be allocated among the work in process , finished goods , and cost of goods sold accounts .

另外，多数制造企业在年末将发生的所有成本通过在产品和产成品账户转入产品销售成本账户。

In addition , in most manufacturing enterprises , most of the total manufacturing costs for the year pass through the work in process and finished goods accounts into the costs of goods sold account before the end of the year .