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- Net sales revenue minus the cost of goods sold. 毛利是销售净收入减去已销商品成本。
- The alternative method transfers the entire over- applied or under-applied balance to the cost of goods sold account. 另一种方法是将所有余额转入产品销售成本账户。
- A method of computing the cost of goods sold by use of the prices paid for the most recently acquired units. 后进先出法，是根据最近期购入货物所支付的价格计算已销商品成本的一种方法。
- Then, the cost of goods sold may be deducted from the cost of goods available for sale to yield the estimated ending inventory. 然后,从可供销售的商品成本中扣除销货成本,就可求得估计的期末存货价值。
- By assigning cost we are simply dividing the cost of the goods available for sale between cost of goods sold and ending inventory. 通过分配成本;我们很容易地将可供销售的商品成本分为销货成本和期末存货成本两部分.
- Cost of goods sold at the current period is computed by subtracting the cost of ending inventory from the cost of goods available for sale. 本期的销售成本是通过从本期可供销售的商品成本中减去期末存货的成本而求得的。
- An alternative to the perpetual inventory system which eliminates the need for recording the cost of goods sold as sales occur. 定期盘存制是与永续盘存制相对应的方法，它不需要在销售发生时记录已销存货成本。
- Note that the inventory account under a perpetual system is increased by purchases and decreased by the cost of goods sold, purchases returns and allowances, and discounts. 应当注意的是：永续盘存制下的存货账户金额由于购货而增加,由于销货成本、购货退回及折让以及购货折扣而减少。
- In the income statement, the ending inventory is subtracted from the cost of goods available for sale to determine the cost of goods sold during the period. 在收入表，期末存货的数字要从可供销售的产品总成本中减掉，以确定本期的销售成本。
- Besides, advertising adds to the cost of goods. 而且广告给商品增加了成本费。
- Under the FIFO method, on the other hand, the cost of goods sold is based on “older” costs. 另一方面，在先进先出法下，销售成本则是以“过时”的成本水平为基础的。
- It usually will be advantageous to price out the ending inventory (and assign the residual amount to the cost of goods sold) because the ending inventory will involve fewer units than the cost of goods sold. 先计算期末存货成本(然后将剩余部分分配给销货成本)通常是比较有利的,因为期末存货数量要比已销售货物的数量少得多,计算起来简单。
- Under the LIFO method, the costs assigned to the cost of goods sold are relatively current, because they stem from the most recent purchases. 在此方法下，确定的销售成本比较接近于现时成本水平，因为它们是最近购进的商品。
- ratio of finished goods inventory to the cost of goods sold [经] 成品库与成品销售比例
- The cost of travel to the far east is prohibitive. 到远东旅游的费用高的令人不敢问津。
- Different sectors have different calculations for their cost of goods sold. 不同的产业对销货成本有不同的计算方式。
- His parents balk at the cost of the guitar he want. 他想要那个吉他，但他父母看到吉他的价格却踌躇不决。
- The policy will put on the cost of living. 这些政策将使生活费上涨。
- The retailer has to absorb the cost of wastage. 零售商须承受耗损的费用。
- First, we must calculate net purchases by adjusting cost of goods sold for change of inventory. 首先,我们应当以销售成本为基础结合存货的变动调整计算购货净额。
