做consolidated cost of sales 的時候，可唔可以寫成:
H's cost of sales - Unrealized intra group transaction(on cost) + S's cost of sales on the good sold not purchased thought intra-group transaction
H = Holding company
S = Susidiary
Give evidence or example to support your Idea
更新1:
啊~你o個隻方法我知得，咁我個statemento個個formula呢 ? 因為我試過幾次用我條formula都計到答案，所以我想集百家成大同，睇下我果幾次係咁岩我甘橋，定係真係通用...那，你答埋呢part就比最佳問答你啦~~
更新2:
你個case用番我條formula右唔得啊...等我諗下先...
更新3:
突然間，好像有一點啟發... 之前好像掉轉左黎諗... Group closing stock's value - unrealized profit
更新4:
Cost of sales = opening stock + net purchase - closing stock
更新5:
= opening stock + net purchase - (closing stock - unrealized profit) = opening stock + net purchase - closing stock + unrealized profit = cost of sales before written off intra-qroup transaction + unrealized profit
更新6:
所以(老婆急call，再續)有人幫我續落去就prefect啦...~~^^
更新7:
個腦脹脹地...算啦---我屈服喇，我唔諗喇...我唯有臣服於正式的formula下啦... H' cost of sales + S' cost of sales - intra-group transaction + unrealized profit 我屈服喇...