stock value

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

packing and postage cost 不是包括在cost of good solds 內，而是當expense出數