销货成本

新金和工资通常是一个公司继销货成本之后的第二大费用。

The salaries and wages of a company are usually the single largest expense after cost of goods sold .

通过对上述四种方法，我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。

By comparing the results obtained from the four methods illustrated above , let us summarize the amounts computed for ending inventory , cost of goods sold and gross profit on sales under each of the four methods .

美国钢铁公司（USSteel）公布的第四季度利润低于华尔街预期。该公司表示，由于铁矿石和焦煤等大宗商品价格上涨，其销货成本飙升了23%。

US Steel reported fourth-quarter profits below Wall Street expectations , as it said its cost of goods sold surged by 23 per cent because of increased prices for commodities such as iron ore and coking coal .

不同的？业对销货成本有不同的计算方式。

Different sectors have different calculations for their cost of goods sold .

销货成本（个别辨认法）

Cost of goods sold ( specific identification method )

计算出期末存货成本（或销货成本）。

Pricing out either the cost of goods sold or the ending inventory .

销货成本换算为现金支出额

Conversion of cost of sale to cash disbursement

如金额不大，在年终时将结转于销货成本账户；

If the amount is immaterial , it is closed to Cost of Goods Sold at year-end ;

现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。

We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account .

这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得

The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods 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 .

基于回购合同的季末库存残值信息甄别研究计算出期末存货成本（或销货成本）。

Research on Screening Information of Surplus Value of Overstock with Buyback Contract pricing out either the cost of goods sold or the ending inventory .

然后，从可供销售的商品成本中扣除销货成本，就可求得估计的期末存货价值。

Then , the cost of goods sold may be deducted from the cost of goods available for sale to yield the estimated ending inventory .

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。

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 .

主要有两种确定存货价值和销货成本的会计制度，即永续盘存制和定期盘存制。

The two major alternative accounting systems for determining the value of inventory and the cost of goods sold are called the perpetual inventory system and the periodic inventory system .

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。

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 .

从上面，我们可以看出：计算出的销货成本最低的那种方法将会导致收益表上所报告的销货毛利最高。

From the above , we can see the method that yields the lowest figure for the cost of goods sold will yield the highest figure for gross profit reported on the income statement .

在部分情况下，劳动力成本上涨对利润影响有限（因为劳动力成本占销货成本的比例较小），但更大的风险来自停工。

Although in some of these instances , rising labour costs have had a limited impact on profit ( given the low proportion of labour costs to cost of goods sold ), the greater risk arises from loss of production .

并提出要改善资本结构，发展企业债券，加强资本结构治理及从控制销货成本角度提高存货周转率，作强主营业务的建议。

Propose improving the structure of the capital , developing corporate bond market , strengthen the management of capital structure and raises the turnover rate of stocks for controlling the sales cost , make the suggestion of the strong core business .

从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之控制、隐瞒收入、操弄销货成本、资产不当费用化、控制薪酬费用；

Analysis find that the motive to avoid tax would adopt to methods such as control timing of recording in accounts , hidden income , manipulating cost of sales , expensing off capitalized expenditure , controlling salaries and wages expenses level ;

在永续盘存制下，当购入商品时，将其成本借记存货账户。当出售商品，其成本从存货账户转至销货成本账户。

Under the perpetual inventory system , as merchandise is purchased , its cost is debited to an inventory account ; as merchandise is sold , its cost is transferred out of inventory account and into a cost of goods sold account .

销货净额对净值比率如果毛利率已知，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。

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 .