Revenue from the sale of goods in the current period multiplied by the rate of spread equals profit from the sale of goods in the current period, right?

Revenue from the sale of goods multiplied by the spread is not equal to the profit from the sale of goods in the current period. Equivalent to the gross profit margin, the commodity price difference rate is equal to the gross profit margin method, is based on the previous period gross profit margin, with the current sales amount of the cost of goods sold in order to reduce the amount of inventory cost. The selling price of the amount of the method, in the inventory of goods in the inventory at the selling price of the accounts, the difference is specifically recorded in an account, the end of the month according to the amount of sales to reduce the proportion of the difference to be apportioned (gross profit).