COGS 在一間service公司可以用到嗎?

1. The giving of an idea to the customer is a part of the services provided by the company. No additional expense incurred by the company. The company pays salary to the staff purely having an employment contract with the staff. The company also has to pay for the MPF contribution.
2. If an outside help is taken, the company has to pay for the services rendered by this outsider. The expense should be recorded as Dr. Outside Service. And, this is a part of the job cost of services rendered by the company.
3. This should be charged to the job cost - materials. The materials so purchased is not for selling as a trading but a part of the cost of a job.

Note: The company is rendering a service to outsiders and not selling goods. The Cost of Goods Sold is not applicable to the company. The company should has no sales but a Job Income or Service Income. Any expeneses should be classified as Job Costs.

2010-03-09 20:24:57 補充：
You can use Consultancy Fee ( Services ) Income - Services Fee - Job costs ( Materials, Travelling etc..) to give you a gross profit on Services Income.