NO.PZ2018062004000048
问题如下：
Grouping together expenses into a category such as "cost of goods sold" (include depreciation) is an example of grouping expenses:
选项：
A.either by nature or function
B.by nature
C.by function
解释：
C is correct.
An example of grouping by function would be grouping together expenses into a category such as cost of goods sold, which may include labour and material costs, depreciation, some salaries (e.g., salespeople’s), and other direct sales related expenses. It is sometimes referred to “cost of sales” method.
感觉没有区别，cogs就是by nature对吗
