1.
Sales - Cost of Goods Sold = Gross Profit;
从销货收入减去销货成本得到销货毛利。
2.
Net sales or net revenue from operation of the year
本年销售(销货)或营业收入净额
3.
A party selling the goods has the right to retain out of the proceeds of sale an amount equal to the reasonable expenses of preserving the goods and of selling them.
出售货物的一方当事人,有权从销售所得收入中扣回为保全货物和销售货物而付的合理费用。
4.
deferred profit on instalment sales
分期收款销货递延利润
5.
sales to receivable ratio
销货与应收帐款的比率
6.
accounts receivable from instalment sales
分期销货的应收帐款
7.
Our sale revenue covers the cost of stock but not the overhead .
我们的销售收入正好抵上货物的成本，但不够支付管理费用。
8.
Taxable income = Profit of sales + profit from other operations + non-business income - non-business expenditure
应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
9.
Sales revenue, service revenue, and investment revenue are subdivisions of revenue.
收入可细分为销售收入、服务收入、投资收入等。
10.
Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy.
纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。
11.
The special journals include cash receipts journal, cash payments journal, sales journal, and purchase journal.
特种日记账主要包括现金收入日记账、现金支出日记账、销货日记账和购货日记账。
12.
For sales of goods with payment received in advance, it shall be the date on which the goods are delivered;
采取预收货款方式销售货物，为货物发出的当天；
13.
sales reached 2.5 billion yuan.
实现销售收入25亿元。
14.
Accounts Payable to Sales
应付帐款比销售收入
15.
Average Revenue Per Ton
每公吨货物平均收入
16.
For sales of goods on a consignment to other taxpayers, it shall be the date on which the detailed account of consignment sales are received from the consignee;
委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天；
17.
and order the consignees to return or destroy the goods or conduct the disposal in accordance with the relevant provisions.
并责令收货人退货、销毁或者按照有关规定处理。
18.
net income to net sales
净收益与销货净额的比率