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单词 Cost of Sales
释义

Cost of Sales

原声例句
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The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount.

库存多计的40万美元使得我们的销售成本少计了40万。

英语百科

Cost of goods sold

Cost of goods sold (COGS) refer to the carrying value of goods sold during a particular period.

Costs are associated with particular goods using one of several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Costs of goods made by the business include material, labor, and allocated overhead. The costs of those goods not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.

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更新时间:2025/6/23 19:19:56