您這帳還是有問題。報關，運輸是打在成本的，倉管，發貨，保險，不是。

So for example you have 1.20CIF, you have to add the custom clearing cost and shipping to your storage, that's cost of good to you. Between your 1.20CIF and selling price of 1.41, you probably have 1.22 cost of good, 15cents toward all expenses till merchandise is delivered to your client. You have a gross rate of 0.19/1.41.

所有跟帖： 

• 在會計成本學上有此爭論，是將全部銷售費用計算在內為成本哪還是按你的方法算。。 -richman- ♂ (157 bytes) () 06/25/2012 postreply 07:34:26

• 作為老板，我隻看淨利潤，低於我就得找原因，高於6%正常，高於1000%請客喝酒。。。 -richman- ♂ (0 bytes) () 06/25/2012 postreply 07:52:54

• It's getting interesting. Please don't stop. -WQPY- ♂ (301 bytes) () 06/25/2012 postreply 08:02:07

• 首先我得聲明我們講的成本會計是範範的，簡單的計算，在工廠的成本會計將大大區別於我們。 -richman- ♂ (0 bytes) () 06/25/2012 postreply 08:15:09

• GAAP guidelines are pretty clear, don't think you have too much -borisg- ♀ (0 bytes) () 06/25/2012 postreply 08:22:07