那种包装会极大地降低商品成本。

That packing would greatly reduce the cost of the goods.

在销货业务发生时，对于已出售的商品成本不作分录。

The cost of merchandise sold is subtracted from sales to arrive at gross profit.

永续盘存制是一种对商品销售经济业务永远保持其存货和已销商品成本帐户现实记录的会计核算制度。

A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date.

后进先出法，是根据最近期购入货物所支付的价格计算已销商品成本的一种方法。

A method of computing the cost of goods sold by use of the prices paid for the most recently acquired units.