2014年12月 TASK 4 A-Cost of goods sold B-Channel of distribution C-Commission percent D-Competitive advantage E-Current assets F-Current debt G-Direct cost of sales H-Earning before taxes I-Effective demand J-Advance payment K-Advising bank L-Letter of credit M-Paying bank N-Capital market 0-Cost and freight P-Import license Q-Joint venture Examples:(A)售出货物成本 (H)税前收益 51.( )现有债务 ( ) 预付款