看公式是个merchand**ing business:beginning inventory 是原本的库存+cost of goods purchased 采购的新货=cost of goods **ailable for sale 总共的库存 cost of goods **ailable for sale 总共的库存-co.
cost 英[kɒst] 美[kɔ:st] n. 价钱,代价; 花费,费用; 牺牲; [用复数][法律] 诉讼费; vi. 价钱为,花费; 估计成本; vt. 付出代价; 估价; 使丧失; 使付出努力; [例句]countries cannot h**e it both ways: the cost of a cleaner environme...