商品流通企业不同于制造企业，商品流通企业的基本经济活动是商品的购进和销

Commodity circulation enterprises are different from manufacturing enterprises. The basic economic activities of commodity circulation enterprises are the purchase and sale of commodities. To this end, the purchase price and sales cost of the goods must be generated. At the same time, in the business activities of commodity circulation enterprises, there will also be operating expenses, management expenses and financial expenses. These costs are collectively referred to as commodity circulation costs. For example, due to differences in the purchase channels and delivery methods of wholesale products, the unit purchase price of each batch of commodities is not exactly the same. Therefore, the key to determining the purchase price of the balance of commodities and the sales cost of the sold commodities is the confirmation of the purchase unit price. Different methods for confirming the purchase unit price result in different methods for calculating the cost of goods sold. Commonly used are "individual pricing method", "first-in first-out method", "weighted average method" and "gross margin method".

The commodity circulation enterprise is different from the manufacturing enterprise, the basic economic activity of commodity circulation enterprise is the purchase and sale of commodity. To do this, the purchase cost and sales cost of the goods are to be generated. At the same time, commodity circulation enterprises in the business activities, will also occur operating expenses, management costs and financial expenses. These costs are collectively referred to as the cost of commodity circulation. For example, wholesale enterprises because of the different purchase channels, delivery methods, the purchase price of each batch of goods is not exactly the same, therefore, in determining the cost of the purchase price of the balance goods and the sales cost of the goods sold, the key lies in the confirmation of the unit price of the goods. Different methods for confirming the unit price of goods form different methods for calculating the cost of goods sold. Commonly used are "individual pricing method", "first-in-first-out method", "weighted average method" and "gross margin method" and so on.

Commodity circulation enterprises are different from manufacturing enterprises. The basic economic activity of commodity circulation enterprises is the purchase and sale of commodities. For this reason, it is necessary to generate the cost of purchase and sales of goods. At the same time, in the business activities of commodity circulation enterprises, there will be operating expenses, management expenses and financial expenses. These expenses are collectively referred to as commodity circulation expenses. For example, due to the different purchase channels and delivery methods of commodities, the purchase unit price of each batch of commodities is not identical. Therefore, when determining the purchase price cost of balance commodities and the sales cost of sales commodities, the key is to confirm the purchase unit price. Different methods of confirming the unit price of goods purchased form different methods of calculating the cost of goods sold. Commonly used are "individual pricing method", "first in first out method", "weighted average method" and "gross profit method".<br>