insurance 算是cost of good sold 嗎？

You are selling goods to your customers in a term maybe C & F, CIF or CI. It all depends on the terms you agreed with your customer.
In your example, say, you are selling the goods to your customers on the term Cost and Insurance ( C & I ), the cost of the goods and the related insurance cost to safeguard the goods on the way of delivery e.g. theft, short delivery etc to your customers have to be covered and have to be cost thereof have to be abosrbed by you. This insurance cost is therefore must be charged under the Cost of Delivery and thus a part of the Cost of Sales/Cost of Goods Sold. If you are selling the goods on CIF term, the related freight or delivery. transportation costs have to be charged to the Cost of Delivery and thus again a part of the Cost of Sales/Cost of Goods Sold.

It's cost of good sold. It's a direct cost. It's a direct cost for buying or selling the goods. Therefore, it counted as COST OF GOOD SOLD".
Insurance Expense in accounting is including the premium for office, employees' compensation, all insurance for general expense.
I'm an insurance consultant and a financial controller. Trust me ^o^

yes, this is cargo insurance, it should be COST OF GOOD SOLD

2007-08-09 16:19:12 補充：
you purchased the goods from your vendors, you should ask them cover the insuranceit is the same expenses that your buyers requested.