Posting Item Price as item cost in Cost of Goods Sold account

I create an Item, set Maintain Stock = Yes, Cost = 0, Selling Rate = 10, Opening Qty = 0.
I do not do any transaction relate to this item such as purchase, or stock entry.

Then, I create a Sale Invoice with item that have cost 0 and submit it.

When I check in chart of account, Cost of Goods Sold, the amount is same as income amount.

Is there any way to prevent cost of goods sold increase when item cost is = 0?