m中山大學管捏學院 经m00 BUSINESS SUN YAT-SEN UNIVERSIT Lesson 7 Merchandise nventories and cost of sales Mask team of FJA DAWIEAML ACOJANA School of Business. Sun Yat-sen UniversityLesson 7 Merchandise Inventories and Cost of Sales Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University