Main differences
Announce Net sales=sales revenue - sales allowances and Sales return Gross profit on sales=net sales * gross profit margin
Cost of sales =Net sales - gross profit on sales End of period Inventory cost =Opening inventory cost+purchase cost in the current period - sales cost in the current period It refers to the total monetary revenue of product sales of an enterprise in a certain period, which is expressed by the formula as follows:
Sales revenue=product sales quantity × product unit price.
According to《 Provisional Regulations of the People's Republic of China on Value Added Tax 》According to the provisions of Article 6, the sales amount is the amount of goods sold by taxpayers or Taxable services The total price and extra price charges collected from the purchaser, but excluding those collected Output tax 。 computing method
Announce Sales volume=sales volume × average sales price
