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 O—Cost and freight P—Import license Q—Joint venture Examples: (A)售出货物成本 (H)税前收益