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1·Distribution is tricky: modern retail chains account for only a third of consumer goods sold in China and a fifth in India.

分配渠道很棘手：现代的零售行业链只占据中国消费品市场的三分之一，在印度更是五分之一。

2·Apple, whose iPhone sales account for nearly half the firm's total sales, reported a 40 percent gross margin, or the percentage of sales left after subtracting the cost of goods sold.

苹果公司，其iPhone销量几乎达到公司总销量的一半，报告显示他们也有40%总差额，即减去已售货物消耗后的销售剩余比例。

3·We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.

现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。

4·When cost of goods sold is recorded at the time of each sale, the balance of the cost of goods sold account shows at the end of an accounting period the cost of goods sold during the period.

产品销售成本在销售时作下记录，产品销售成本账户期末的余额便是本期所销售的产品的成本。

5·We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.

此刻就可以跟踪这些成本，经由过程在制品和制制品账户转至销货成本账户。

6·There are two systems available for maintaining the inventory records and the Cost of Goods Sold account.

有两种系统可以用于记录存货和已售商品成本。