Osaka
2018-4-21 13:17:28
Cost of goods sold=opening inventory+purchase-closing inventory
Cost of goods sold係同sales對應嘅expense黎，當你賣左一件貨，除左有嗰件貨嘅sales之外，會有嗰件貨嘅cost of goods sold，opening inventory係上年帶落黎嘅貨，會同purchase一齊賣出去，賣唔晒就會變成closing inventory，而closing inventory因為未賣出去，所以唔會變成cost of goods sold，所以條式係咁黎
Cost of goods sold係expense，會reduce net profit，當有opening inventory，cost of goods sold大左，所以會dr. P&L cr. inventory