進貨成本
cost of purchase
每一件的商品，將包括採購價 (purchase price)，減去折扣 (discount)、回佣 (rebate)及補償金 (subsidies) 後的淨購價 (net purchase內稅已自動成了存貨價格的一部份增值稅，price)，然後再加上進口稅 (import duty) 、船運 (freight) 或空運費 (air freight)、甚至借貸費用 (borrowing cost) 、以及其他有關直接費用等。
Every piece of goods, including the purchase price (purchase price), minus the discount (discount), net purchase price rebates (rebate) and compensation (subsidies) after (net purchase in the tax automatically became a stock price part of the value-added tax, price), then add import duties (import duty), shipping (freight) or air freight (air freight), and even the cost of borrowing (borrowing cost), as well as other direct costs.