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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。
- 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。
- 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。
- 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。
- First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts. 第一种方法是将余额分配到在产品、产成品和产品销售成本账户。
- 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。
- Thus, unless the balance is large, the total amount of over-applied or under-applied overhead is transferred to Cost of Goods Sold. 因此,除非制造费用账户的余额实在太大,企业一般采用第二种方法。
- 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。
- Cost of goods sold (cost of sales): The original acquisition cost of the inventory that was sold to customers during the reporting period. 销售成本:会计报告期内销售给客户的存货的原始取得成本.
- Select a default Goods Dispatched account. If the Order Management work flow does not return a Cost of Good Sold (COGS) account, this default is used. 这个帐户是否是COGS的替补?在正常流程出现问题时,系统返回成本到这个设置的帐户中?
- Manufacturing and Merchandising companies often show most of their expenses added together as “Cost of Goods Sold” or “COGS”. 制造和推销公司经常将额外的支出显示为“物品销售成本”或“COGS”
- A system of accounting for merchandising transactions in which the Inventory and Cost of Goods Sold accounts are kept perpetually up-to-date. 永续盘存制是一种对商品销售经济业务永远保持其存货和已销商品成本帐户现实记录的会计核算制度。
- 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。
- 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。
- Cash flow from operations is defined as sales less cost of goods sold, other costs, and taxes. 经营现金流被定义为销售收入减去售出产品成本、其他成本和税收。
- By comparing the results obtained from the four methods illustrated above, let us summarize the amounts computed for ending inventory, cost of goods sold and gross profit on sales under each of the four methods. 通过对上述四种方法,我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。