How to calculate the cost of medical equipment company's main business?

1, inventory goods using purchase price accounting ① enterprise inventory goods using purchase price accounting, purchased goods in the arrival of acceptance into the warehouse, according to the purchase price of goods, debit the "inventory goods" account, according to the amount of value-added tax indicated on the special invoice, debit "tax payable --According to the amount of VAT stated in the special invoice, debit the account of "VAT Payable (Input Tax)", credit the account of "Accounts Payable" according to the actual amount payable, and credit the account of "Bank Deposit" according to the actual amount paid. Credited to "bank deposits" according to the actual amount paid. Purchasing costs incurred by enterprises engaged in the distribution of goods before the arrival of the purchased goods in the warehouse, such as packaging costs, transportation and miscellaneous expenses, insurance costs during transportation and storage, loading and unloading costs, reasonable losses during transportation and selection and sorting costs prior to warehousing, etc., are not counted as part of the actual cost of the purchased goods, and should be recognized as "selling expenses" for the current period when they are incurred. When incurred: Borrow: selling expenses Credit: bank deposits and other accounts At the end of the period, the carry-over Borrow: profit for the year Credit: selling expenses ② cost of goods sold carry-over cost of goods sold can be calculated in accordance with the first-in-first-out method, the weighted average method, the moving average method, the individual method of valuation, the last-in-first-out method, the gross margin method and other methods of cost of sales of goods sold. Once the accounting method is determined, it cannot be changed arbitrarily; if a change is needed, it should be explained in the notes to the accounting statements. Therefore, you have to carry forward the cost of goods sold according to the predecessor accounting method. 2. At the end of the month, the enterprise should calculate the main operating costs to be carried forward based on the actual costs of the various goods sold during the month, Borrow: Main Operating Costs Credit: Inventory Commodities 3. At the end of the period, transfer the balance of the "Main Operating Costs" account to the "Profit for the Year" account. At the end of the period, transfer the balance of "Cost of Main Business" to "Profit for the Year". Debit: Profit for the year Credit: Cost of doing business