Cost of goods sold 10分

Cost of goods sold= opening stock + purchases - closing stock!!!

因為opening stock 就係間company 上1年淨既stock...再 + 今年 既 purchases...就係total 既貨啦~

再用 e 個total 減番 closing stock 就係 賣左咁多貨既價值...但係只係cost...因為賣野冇可能會用成本價...所以個sales 先係真正賣左貨所收既$$$....
咁所以...計 gross profit 既時候就要用...sales - cost of goods sold...因為 賣貨收到既$$ 係要扣番 買入時既$$(cost)