cost of goods sold
英 [kɒst ɒv ɡʊdz səʊld]
美 [kɔːst əv ɡʊdz soʊld]
销货成本，产品销售成本
双语例句
- LIFO better matches current costs against current revenues because the costs assigned to the cost of goods sold are relatively current.
后进先出法能够较好地实现现行成本与现行收入的配比，因为分配给已销货物的成本是现行成本。 - The acquisition was a classic business school case study where we assumed the top line would just grow and we would reduce the cost of goods sold, he says.
这起收购是经典的商学院研究案例，我们假设营收只会增长，而我们将可以降低售出产品的成本，他说。 - Reduced labor and cost of goods sold by20%.
减少劳动力和商品贩卖费用20%。 - 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。 - As the coal is sold, this cost is transferred from the inventory account to the cost of goods sold account.
当煤被售时，该成本从存货账户转到销售成本账户。 - On the other hand, the method that yields the highest figure for the cost of goods sold will yield the lowest figure for gross profit and lowest figure for inventory.
另一方面，计算出的销货成本最高的那种方法将会导致销货毛利和存货成本最低。 - 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。 - The salaries and wages of a company are usually the single largest expense after cost of goods sold.
新金和工资通常是一个公司继销货成本之后的第二大费用。 - If the rate of gross profit is known, the amount of net sales for a period can be divided into two components that are the gross profit and the cost of goods sold.
销货净额对净值比率如果毛利率已知，则某一时期的销货净额数可以分为毛利和销货成本两个部分。 - Although in some of these instances, rising labour costs have had a limited impact on profit ( given the low proportion of labour costs to cost of goods sold), the greater risk arises from loss of production.
在部分情况下，劳动力成本上涨对利润影响有限（因为劳动力成本占销货成本的比例较小），但更大的风险来自停工。 - Research on Screening Information of Surplus Value of Overstock with Buyback Contract pricing out either the cost of goods sold or the ending inventory.
基于回购合同的季末库存残值信息甄别研究计算出期末存货成本（或销货成本）。 - US Steel reported fourth-quarter profits below Wall Street expectations, as it said its cost of goods sold surged by 23 per cent because of increased prices for commodities such as iron ore and coking coal.
美国钢铁公司（USSteel）公布的第四季度利润低于华尔街预期。该公司表示，由于铁矿石和焦煤等大宗商品价格上涨，其销货成本飙升了23%。 - Different sectors have different calculations for their cost of goods sold.
不同的？业对销货成本有不同的计算方式。 - There are two systems available for maintaining the inventory records and the Cost of Goods Sold account.
有两种系统可以用于记录存货和已售商品成本。 - But in perpetual inventory system, cost of goods sold is record each time a sale is made.
第二十四条存货的核算，一般采用永续盘存制。 - 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。 - Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc.
费用包括销售成本、管理费用、销售费用、财务费用等。 - If the amount is immaterial, it is closed to Cost of Goods Sold at year-end;
如金额不大，在年终时将结转于销货成本账户； - Pricing out either the cost of goods sold or the ending inventory.
计算出期末存货成本（或销货成本）。 - The two major alternative accounting systems for determining the value of inventory and the cost of goods sold are called the perpetual inventory system and the periodic inventory system.
主要有两种确定存货价值和销货成本的会计制度，即永续盘存制和定期盘存制。 - Under the perpetual inventory system, as merchandise is purchased, its cost is debited to an inventory account; as merchandise is sold, its cost is transferred out of inventory account and into a cost of goods sold account.
在永续盘存制下，当购入商品时，将其成本借记存货账户。当出售商品，其成本从存货账户转至销货成本账户。 - From the above, we can see the method that yields the lowest figure for the cost of goods sold will yield the highest figure for gross profit reported on the income statement.
从上面，我们可以看出：计算出的销货成本最低的那种方法将会导致收益表上所报告的销货毛利最高。 - 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。 - 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。 - However, if it comes from the information record, it is the very cost of goods sold.
但是如果它来自信息记录，那它正是用所售出货物的成本计算出来的。 - We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.
现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。 - The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。 - As a rule, the higher cost of goods sold, the lower the profit.
作为一项规则，费用较高的货物销售，较低的利润。 - 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。