Product cost of sales" is used for

Product cost of sales" is used for the cost of finished products sold by enterprises, self-made semi-finished products and industrial labor services. When the enterprise bears the cost of sales, it debits the "product cost of sales", credits "finished products", "self-made semi-finished products", "instalment goods", "shipped goods" and other accounts. Enterprises that implement planned cost accounting for finished products should also carry forward the difference in the costs of finished products that should be borne. The products returned for sale can be directly subtracted from the sales volume of this month to obtain the net sales volume of this month, and then the cost of sales that should be carried forward can be calculated, or the cost of products returned by this month of sales can be calculated separately, debit "Finished product" theme, credit "product cost of sales". At the end of the period, the balance of the cost of products sold should be transferred to the "profit this year" account, there is no balance after the account transfer