If I can't need Suspense account in sales between so and customer invoices
Can I put cost of goods sold in stock output account
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I think there is some misunderstanding on these accounts.
You can go through the documentation of Odoo for a better understanding
https://www.odoo.com/documentation/16.0/applications/inventory_and_mrp/inventory/management/reporting/inventory_valuation_config.html
https://www.cybrosys.com/odoo/odoo-books/odoo-book-v16/accounting/anglo-saxon-accounting/#:~:text=In%20anglo%2D%20saxon%20accounting%2C%20the,the%20company%20in%20Continental%20accounting.