会计专业英语 工业和信息化高职高专十二五 规划教材立项项目 教学课件 作者 孙晓媛 6.pptVIP

Accounting English Accounting English Lesson Six Assets Lesson Six Assets Lesson Six Assets 3. COST OF GOODS SOLD (COST OF SALES) AND GROSS PROFIT (GROSSS MARGIN) Using the periodic system, the cost-of-goods-sold calculation as follows: Cost of goods sold = Beginning inventory + Purchase (including freight in) = Cost of goods available for sale - Ending inventory 4. INVENTORY COSTING METHODS Four of the most commonly used costing methods are: ① Specific unit cost; ② Weighted- average cost; ③ First-in, First out (FIFO)cost; ④ Last-in, First out(LIFO)cost. 课本P66 6.2.2 Depreciable During th