销售收入、成本、费用、税金分析表

销售收入、成本、费用、税金分析表 共21页第1页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 月份销售收入销售成本销售费用销售税金销售成本率销售费用率销售税金率 17988.028546.42370.06445.85106.99%4.63%5.58% 28425.048719.90881.58372.17103.50%10.46%4.42% 39287.397281.58601.36122.8378.40%6.48%1.32% 48952.397547.02638.90474.8684.30%7.14%5.30% 57277.645266.15643.0933.3172.36%8.84%0.46% 68065.616785.09132.7367.4384.12%1.65%0.84% 77518.947032.87172.1912.4993.54%2.29%0.17% 85868.696253.76349.32271.72106.56%5.95%4.63% 98135.665745.38892.80464.4670.62%10.97%5.71% 108293.616320.14140.51293.5376.20%1.69%3.54% 119260.375077.65529.66194.8354.83%5.72%2.10% 1210538.255881.05523.15408.9055.81%4.96%3.88% 合计99611.6080457.015875.353162.3980.77%5.90%3.17% 一、销售收入、成本相关情况二、销售成本率变化情况 回归函数为：-0.0104377276791.394447平均值：82.27% Y=-0.0104X+6791.3944(Y:销售成本 X:销售收入)标准差：17.14% 相关系数为：r=-0.0104异常 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 123456789101112 销售收入、成本对比表 销售收入 销售成本 0.00% 20.00% 40.00% 60.00% 80.00% 100.00% 120.00% 123456789101112 销售成本率变化情况 销售成本率 销售收入、成本、费用、税金分析表 共21页第2页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 三、销售收入、费用相关情况四、销售费用率变化情况 回归函数为：0.05692909617.04564316平均值：5.90% Y=0.0569X+17.0456(Y:销售费用 X:销售收入)标准差：3.01% 相关系数为：r=0.2535异常 五、销售收入、税金相关情况六、销售税金率变化情况 回归函数为：0.042356062-88.06379067平均值：3.16% Y=0.0424X+-88.0638(Y:销售税金 X:销售收入)标准差：1.99% 相关系数为：r=0.2860异常 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 12345678910 11 12 销售收入、费用对比表 销售收入 销售费用 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 12345678910 11 12 销售费用率变化情况 销售费用率 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 12345678910 11 12 销售收入、费用对比表 销售收入 销售税金 0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 12345678910 11 12 销售税金率变化情况 销售税金率 销售收入、成本、费用、税金年度对比表 共21页第3页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 月份上年度本年度增减金额增减比率 销售收入108167.6499611.60-8556.04-7.9% 销售成本74029.9580457.016427.078.7% 销售费用4675.405875.351199.9425.7% 销售税金1343.963162.391818.43135.3% 销售成本率68.44%80.77%12.33%18.0% 销售费用率4.32%5.90%1.58%36.5% 销售税金率1.24%3.17%1.93%155.5% 一、销售收入、成本、费用、税金对比图 二、销售成本率、销售费用率、销售税金率对比图 0.00 20000.00 40000.00 60000.00 80000.00 100000.00 120000.00 销售收入 销售成本 销售费用 销售税金 上年度 本年度 0.00% 20.00% 40.00% 60.00% 80.00% 100.00% 销售成本率 销售费用率 销售税金率 上年度 本年度 销售收入、成本汇总表 共21页第4页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 销售收入销售成本销售数量销售单价单位成本销售成本率销售收入销售成本销售数量销售单价单位成本 销售成 本率 A9762.71684.2189.66108.887.637.01%755.071282.9716.4745.8477.88 169.91% B2549.853709.4853.0748.0569.90145.48%74.2930.3515.194.892.0040.86% C765.015372.6544.2817.28121.34702.30%153.05720.8813.7211.1552.52 471.00% D6315.334929.4315.10418.28326.4978.06%5497.565747.76114.7147.9350.11 104.55% E837.773216.9274.2811.2843.31383.99%6962.414553.45136.3351.0733.4065.40% F7569.682792.7345.79165.3260.9936.89%6578.483500.90136.2948.2725.6953.22% G9243.054998.1531.46293.83158.8954.07%6828.366403.08111.0961.4757.6493.77% H5526.091935.5466.8082.7228.9735.03%6842.674190.65142.3048.0929.4561.24% I9388.796370.3674.79125.5485.1867.85%5330.835699.20152.8434.8837.29 106.91% J1032.737863.5295.5710.8182.28761.43%6075.345021.61120.2650.5241.7682.66% K7931.112642.3067.54117.4439.1233.32%5784.794526.41127.3545.4235.5478.25% L8744.861653.7338.56226.7742.8818.91%6116.395163.5892.6366.0355.7584.42% M1661.325537.5285.4119.4564.84333.32%5132.816915.62129.0339.7853.60 134.73% N2746.423010.9927.4999.91109.54109.63%5138.733468.43111.1946.2131.1967.50% O9082.972803.6278.02116.4235.9430.87%4734.423948.72158.5729.8624.9083.40% P59.754338.3752.341.1482.887260.44%6122.783823.10154.4139.6524.7662.44% Q9474.813552.7488.34107.2540.2237.50%5882.082690.46119.1549.3722.5845.74% R5685.802158.2611.87479.20181.9037.96%5149.024568.05131.7539.0834.6788.72% S3964.934609.1923.68167.46194.67116.25%5304.563935.88152.1134.8725.8874.20% T5824.681850.243.491667.03529.5431.77%5147.954265.90108.0247.6639.4982.87% 合计108167.6474029.9568.44%99611.6080457.0180.77% 一、上年销售收入结构图二、本年销售收入结构图 产品名称 上年销售情况本年销售情况 9% 2% 1% 6% 1% 7% 9% 5% 9% 1% 7% 8% 2% 3% 8% 0% 9% 5% 4% 5% ABCDEFG HIJKLMN OPQRST 1% 0% 0% 6% 7% 7% 7% 7% 5% 6% 6% 6% 5% 5% 5% 6% 6% 5% 5% 5% ABCDEFG HIJKLMN OPQRST 销售收入、成本汇总表 共21页第5页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 三、上年销售成本结构图四、本年销售成本结构图 五、销售收入对比图六、销售成本对比图 七、销售成本率对比图 1% 5% 7% 7% 4% 4% 7% 3% 9% 11% 4% 2% 7% 4% 4% 6% 5% 3% 6% 2% ABCDEFG HIJKLMN OPQRST 2% 0% 1% 7% 6% 4% 8% 5% 7% 6% 6% 6% 9% 4% 5% 5% 3% 6% 5% 5% ABCDEFG HIJKLMN OPQRST 0.00 2000.00 4000.00 6000.00 8000.00 10000.00 12000.00 ABCDEFGHIJKLMNOPQRST 上年销售收入 本年销售收入 0.00 1000.00 2000.00 3000.00 4000.00 5000.00 6000.00 7000.00 8000.00 9000.00 ABCDEFGHIJKLMNOPQRST 上年销售成本 本年销售成本 0.00% 2000.00% 4000.00% 6000.00% 8000.00% 上年销售成本率 本年销售成本率 销售收入、成本汇总表 共21页第6页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 八、销售数量对比图九、销售单价对比图 十、单位成本对比图 0.00 20.00 40.00 60.00 80.00 100.00 120.00 140.00 160.00 180.00 ABCDEFGHIJKLMNOPQRST 上年销售数量 本年销售数量 0.00 200.00 400.00 600.00 800.00 1000.00 1200.00 1400.00 1600.00 1800.00 ABCDEFGHIJKLMNOPQRST 上年销售单价 本年销售单价 0.00 100.00 200.00 300.00 400.00 500.00 600.00 上年单位成本 本年单位成本 0.00% ABCDEFGHIJKLMNOPQRST 销售收入、成本汇总表 共21页第7页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 0.00 ABCDEFGHIJKLMNOPQRST 分产品销售收入、成本分析表 共21页第8页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入281.64473.43755.07 销售成本499.59783.381282.97 销售数量10.076.4016.47 销售单价27.9773.920.000.000.000.000.000.000.000.000.000.0045.84 单位成本49.62122.310.000.000.000.000.000.000.000.000.000.0077.88 销售成本率177.4%165.5%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%169.9% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入74.2974.29 销售成本30.3530.35 销售数量15.1915.19 销售单价4.890.000.000.000.000.000.000.000.000.000.000.004.89 单位成本2.000.000.000.000.000.000.000.000.000.000.000.002.00 销售成本率40.9%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%40.9% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 A B 0.00 200.00 400.00 600.00 800.00 1000.00 123456789101112 销售收入 销售成本 销售数量 0.00 20.00 40.00 60.00 80.00 100.00 120.00 140.00 123456789101112 销售单价 单位成本 0.0% 50.0% 100.0% 150.0% 200.0% 123456789 10 11 12 销售成本率 0.00 10.00 20.00 30.00 40.00 50.00 60.00 70.00 80.00 123456789101112 销售收入 销售成本 销售数量 0.00 1.00 2.00 3.00 4.00 5.00 6.00 123456789101112 销售单价 单位成本 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 123456789 10 11 12 销售成本率 分产品销售收入、成本分析表 共21页第9页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入153.05153.05 销售成本720.88720.88 销售数量13.7213.72 销售单价11.150.000.000.000.000.000.000.000.000.000.000.0011.15 单位成本52.520.000.000.000.000.000.000.000.000.000.000.0052.52 销售成本率471.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%471.0% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入984.21258.17116.29644.2518.39965.73411.7137.26449.01992.7767.55552.235497.56 销售成本760.60570.18553.46725.6178.17685.19625.9439.97379.13663.88487.99177.645747.76 销售数量14.4113.2413.070.9815.826.389.693.0219.053.995.159.92114.71 销售单价68.3119.508.90660.351.16151.2942.5112.3423.57249.1113.1155.6547.93 单位成本52.7943.0742.36743.754.94107.3464.6213.2419.90166.5994.6817.9050.11 销售成本率77.3%220.9%475.9%112.6%425.1%71.0%152.0%107.3%84.4%66.9%722.4%32.2%104.6% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 C D 9 0.00 100.00 200.00 300.00 400.00 500.00 600.00 700.00 800.00 123456789101112 销售收入 销售成本 销售数量 0.00 10.00 20.00 30.00 40.00 50.00 60.00 123456789101112 销售单价 单位成本 0.0% 100.0% 200.0% 300.0% 400.0% 500.0% 123456789 10 11 12 销售成本率 0.00 200.00 400.00 600.00 800.00 1000.00 1200.00 销售收入 销售成本 销售数量 0.00 100.00 200.00 300.00 400.00 500.00 600.00 700.00 800.00 销售单价 单位成本 0.0% 200.0% 400.0% 600.0% 800.0% 销售成本率 分产品销售收入、成本分析表 共21页第10页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入699.71189.09261.05176.11232.44607.29784.22420.86985.80942.11799.22864.526962.41 销售成本333.96735.54392.10474.02258.34638.97486.74326.45598.7065.11152.4391.094553.45 销售数量17.2815.244.6117.251.2412.6613.622.5016.379.8014.8710.89136.33 销售单价40.4812.4156.6010.21187.3647.9757.60168.6860.2396.1053.7579.3751.07 单位成本19.3248.2785.0127.48208.2450.4735.75130.8436.586.6410.258.3633.40 销售成本率47.7%389.0%150.2%269.2%111.1%105.2%62.1%77.6%60.7%6.9%19.1%10.5%65.4% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入453.15345.99162.91573.04857.72713.67179.63845.55891.95940.5020.78593.596578.48 销售成本158.50210.95600.51326.73402.58148.86432.1431.15149.48172.19486.58381.233500.90 销售数量4.973.056.098.807.5717.6119.0517.7015.8914.9014.745.92136.29 销售单价91.11113.3426.7565.15113.3440.549.4347.7756.1363.111.41100.2648.27 单位成本31.8769.1098.5937.1553.208.4622.691.769.4111.5533.0064.3925.69 销售成本率35.0%61.0%368.6%57.0%46.9%20.9%240.6%3.7%16.8%18.3%2341.6%64.2%53.2% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 E F 0.00 123456789101112 0.00 123456789101112 123456789 10 11 12 0.00 200.00 400.00 600.00 800.00 1000.00 1200.00 123456789101112 销售收入 销售成本 销售数量 0.00 50.00 100.00 150.00 200.00 250.00 123456789101112 销售单价 单位成本 0.0% 100.0% 200.0% 300.0% 400.0% 500.0% 123456789 10 11 12 销售成本率 200.00 400.00 600.00 800.00 1000.00 销售收入 销售成本 销售数量 20.00 40.00 60.00 80.00 100.00 120.00 销售单价 单位成本 500.0% 1000.0% 1500.0% 2000.0% 2500.0% 销售成本率 分产品销售收入、成本分析表 共21页第11页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入484.75594.9274.16720.40568.09720.91525.02208.14727.46771.62638.97793.926828.36 销售成本784.71461.50513.05269.61211.12486.89412.60779.03730.66442.93643.71667.276403.08 销售数量14.221.0611.117.296.5215.397.267.6316.044.519.8810.18111.09 销售单价34.09561.616.6798.8387.1946.8372.3127.2945.35171.2064.6678.0261.47 单位成本55.18435.6646.1636.9932.4031.6356.83102.1245.5498.2865.1465.5757.64 销售成本率161.9%77.6%691.8%37.4%37.2%67.5%78.6%374.3%100.4%57.4%100.7%84.0%93.8% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入421.44869.65366.35447.80630.72472.43292.94956.54167.60303.77953.53959.896842.67 销售成本104.61543.79356.32282.37621.38586.2054.94483.63275.05233.84561.3587.184190.65 销售数量11.8411.4712.5113.8119.759.361.8612.5213.4514.841.2419.65142.30 销售单价35.6075.8029.2932.4231.9450.50157.1576.4212.4620.47772.0448.8548.09 单位成本8.8447.4028.4920.4431.4762.6629.4838.6420.4415.76454.514.4429.45 销售成本率24.8%62.5%97.3%63.1%98.5%124.1%18.8%50.6%164.1%77.0%58.9%9.1%61.2% 收入、成本、数量对比图单价、成本对比图销售成本率趋势图 G H 0.00 123456789101112 0.00 123456789101112 0.0% 123456789 10 11 12 0.00 200.00 400.00 600.00 800.00 1000.00 123456789101112 销售收入 销售成本 销售数量 0.00 100.00 200.00 300.00 400.00 500.00 600.00 123456789101112 销售单价 单位成本 0.0% 200.0% 400.0% 600.0% 800.0% 123456789 10 11 12 销售成本率 400.00 600.00 800.00 1000.00 1200.00 销售收入 销售成本 销售数量 200.00 300.00 400.00 500.00 600.00 700.00 800.00 900.00 销售单价 单位成本 50.0% 100.0% 150.0% 200.0% 销售成本率 分产品销售收入、成本分析表 共21页第12页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入40.47825.7492.85384.74168.58714.78760.47320.82665.95657.74327.45371.225330.83 销售成本457.32750.43761.11673.13369.55631.81220.79434.41196.15657.3129.01518.185699.20 销售数量4.762.1715.637.0019.4418.501.8715.2018.3019.5611.8118.62152.84 销售单价8.50381.075.9454.988.6738.64407.4821.1036.4033.6327.7319.9434.88 单位成本96.09346.3248.7096.1919.0134.15118.3128.5810.7233.612.4627.8337.29 销售成本率1129.9%90.9%819.7%175.0%219.2%88.4%29.0%135.4%29.5%99.9%8.9%139.6%106.9% 销售收入605.65350.48933.00526.60343.91247.88312.40328.35281.87743.17893.29508.746075.34 销售成本438.4081.83439.15614.23297.05554.29778.86532.37768.47201.98300.7914.205021.61 销售数量0.961.1316.9410.842.6216.0611.373.8714.199.3015.8917.10120.26 销售单价633.94310.0155.0748.59131.2515.4427.4684.7619.8779.8956.2329.7650.52 单位成本458.8872.3825.9256.68113.3734.5268.47137.4354.1721.7118.930.8341.76 销售成本率72.4%23.3%47.1%116.6%86.4%223.6%249.3%162.1%272.6%27.2%33.7%2.8%82.7% 销售收入937.17382.60892.73573.15328.60285.06384.2135.02193.51444.50435.57892.675784.79 销售成本273.80561.67187.92480.77285.82180.79730.43111.9222.92519.80455.09715.484526.41 销售数量19.0416.521.651.562.5213.2616.555.0512.5013.938.5616.23127.35 销售单价49.2323.16541.70368.13130.5421.5023.216.9415.4931.9150.8655.0145.42 单位成本14.3834.00114.03308.80113.5413.6444.1322.161.8337.3253.1444.0935.54 销售成本率29.2%146.8%21.1%83.9%87.0%63.4%190.1%319.6%11.8%116.9%104.5%80.2%78.2% 销售收入309.42471.05987.70988.52455.40599.71276.76119.48320.29376.66281.17930.246116.39 销售成本410.74270.68748.46408.0752.49159.51476.78684.56121.40647.52511.24672.125163.58 销售数量3.2011.416.979.354.175.8519.796.519.843.346.046.1692.63 销售单价96.8141.30141.75105.67109.28102.4813.9918.3632.54112.7446.52150.9966.03 单位成本128.5123.73107.4143.6212.6027.2624.09105.2212.33193.8184.59109.0955.75 销售成本率132.7%57.5%75.8%41.3%11.5%26.6%172.3%573.0%37.9%171.9%181.8%72.3%84.4% 销售收入6.49117.81996.05969.44187.26843.75177.4050.39544.62402.65626.97209.975132.81 销售成本748.90607.84410.75695.60489.99766.69505.72451.80504.99605.88526.54600.916915.62 销售数量18.873.529.541.161.5111.2012.9915.9510.735.5318.7219.32129.03 销售单价0.3433.49104.43838.29124.3275.3413.663.1650.7372.8233.4910.8739.78 单位成本39.68172.7843.06601.50325.2968.4638.9428.3347.04109.5828.1231.1153.60 销售成本率11543.5%515.9%41.2%71.8%261.7%90.9%285.1%896.6%92.7%150.5%84.0%286.2%134.7% 销售收入217.37749.23749.21515.60413.2042.12335.35359.90833.3517.28782.13123.985138.73 销售成本62.46569.39405.88197.72229.01764.91362.74114.59261.76399.3018.4082.283468.43 销售数量3.211.5119.648.992.6911.8814.2010.224.2215.655.5513.43111.19 销售单价67.73495.5338.1457.36153.763.5523.6135.20197.611.10140.959.2346.21 M N I J K L 0.00 200.00 123456789101112 0.00 100.00 200.00 123456789101112 0.0% 50.0% 123456789 10 11 12 分产品销售收入、成本分析表 共21页第13页 被审计单位名称：查验人员：日期：索引号： 所属时期或截至时间：复核人员：日期：金额单位：人民币元 单位成本19.46376.5920.6622.0085.2264.3725.5411.2162.0725.523.326.1331.19 销售成本率28.7%76.0%54.2%38.3%55.4%1815.9%108.2%31.8%31.4%2310.3%2.4%66.4%67.5% 产品名称项目1月份2月份3月份4月份5月份6月份7月份8月份9月份10月份11月份12月份合计 销售收入171.7078.14551.84322.50337.22246.66904.87620.68113.7882.65718.66585.724734.42 销售成本639.78500.19527.33358.00774.210.61184.06341.45424.87171.9910.9215.323948.72 销售数量15.917.8619.6419.1018.9115.206.4616.0513.685.401.9018.47158.57 销售单价10.799.9428.1016.8917.8416.23140.0838.688.3215.31378.5731.7129.86 单位成本40.2163.6126.8618.7540.950.0428.4921.2831.0631.865.750.8324.90 销售成本率372.6%640.1%95.6%111.0%229.6%0.2%20.3%55.0%373.4%208.1%1.5%2.6%83.4% 销售收入437.88831.43900.82205.36840.66371.54853.73109.02358.16253.64896.2764.286122.78 销售成本592.33297.0477.94499.52270.1096.2654.17556.5993.41354.21301.07630.463823.10 销售数量18.1118.4716.3319.659.565.587.1917.986.374.9711.1319.09154.41 销售单价24.1845.0155.1810.4587.9766.53118.826.0656.2551.0880.533.3739.65 单位成本32.7116.084.7725.4228.2717.247.5430.9614.6771.3427.0533.0324.76 销售成本率135.3%35.7%8.7%243.2%32.1%25.9%6.3%510.5%26.1%139.6%33.6%980.8%62.4% 销售收入418.79554.4476.57550.18889.21208.94125.67691.75660.4535.50899.64770.955882.08 销售成本353.88149.54154.03491.0380.3127.17338.35241.8372.71662.0036.1483.472690.46 销售数量1.3316.3013.1711.180.6712.1316.972.6317.1214.702.3810.55119.15 销售单价314.0834.015.8249.211317.4917.227.41262.6138.582.41377.4373.0549.37 单位成本265.399.1711.7043.92118.992.2419.9491.814.2545.0315.167.9122.58 销售成本率84.5%27.0%201.1%89.2%9.0%13.0%269.2%35.0%11.0%1864.6%4.0%10.8%45.7% 销售收入335.67523.53409.14548.4382.05330.33725.88241.52375.79804.03100.11672.525149.02 销售成本474.04618.67439.90709.39356.57