| 1. | Consolidated statement of cost of goods sold
合并销货成本表 |
| 2. | Generally refers to the difference between turnover and cost of sales
一般是指营业额和销货成本的差额。 |
| 3. | For example , do not change " purchases " to " cost of goods sold "
例如：请勿将采购总值更改为销货成本。 |
| 4. | Different sectors have different calculations for their cost of goods sold
不同的产业对销货成本有不同的计算方式。 |
| 5. | Less : cost of goods sold
减：销货成本 |
| 6. | " gross profit " is equal to the amount of turnover less the cost of goods sold
毛利是指营业额经扣减销货成本后的数额。 |
| 7. | For example , do not change " purchases " to " cost of goods sold "
请勿更改任何一个项目。例如：请勿将采购总值更改为销货成本。 |
| 8. | The salaries and wages of a company are usually the single largest expense after cost of goods sold
新金和工资通常是一个公司继销货成本之后的第二大费用。 |
| 9. | Operating costs : indicating cost of sales , cost of services rendered , cost of operating activities , other operating costs , etc
五营业成本类：指销货成本、劳务成本、业务成本、其他营业成本等项。 |
| 10. | If you were not involved in the sale of goods during this year of assessment , please enter " 0 " in the box for gross profit
毛利是指营业额经扣减销货成本后的数额。如业务不涉及销售货物，则应在毛利这栏填写为0 。 |
