✔ 最佳答案
packing and postage cost 是expense,因為cost of good solds 只包括opening stock 加carriage inwards減closing stock = gross profit
accounting equation:sales- cost of good solds =gross profit
希望可以解答到你的問題!!!
2008-01-02 09:53:02 補充:
因為packing and postage 是費用支出。不是包括在cost of good solds 內