cost of goods available for sale

简明释义

可售商品成本

英英释义

例句

1.Understanding the cost of goods available for sale is crucial for inventory management.

理解待售商品成本对库存管理至关重要。

2.The accountant calculated the cost of goods available for sale to determine the gross profit for the year.

会计计算了待售商品成本以确定年度毛利润。

3.Retailers often analyze their cost of goods available for sale to set competitive prices.

零售商通常分析他们的待售商品成本以制定具有竞争力的价格。

4.A detailed report on the cost of goods available for sale can help in budgeting.

关于待售商品成本的详细报告可以帮助预算编制。

5.The cost of goods available for sale increased due to higher raw material prices.

由于原材料价格上涨，待售商品成本增加了。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management and decision-making. One such term that holds significant importance is the cost of goods available for sale. This phrase refers to the total cost of inventory that a company has available to sell during a specific period. It includes the beginning inventory at the start of the period plus any additional purchases made throughout that period, minus any ending inventory that remains unsold. The cost of goods available for sale is essential for businesses as it directly influences their gross profit and overall financial health.To break it down further, let’s consider an example. Imagine a retail store that starts the year with an inventory worth $50,000. Throughout the year, the store purchases an additional $30,000 worth of products. By the end of the year, if the store has $10,000 worth of unsold inventory, the cost of goods available for sale can be calculated as follows: Beginning Inventory: $50,000Purchases: $30,000Ending Inventory: -$10,000Thus, the cost of goods available for sale equals $50,000 + $30,000 - $10,000 = $70,000. This figure is crucial for determining the cost of goods sold (COGS), which is calculated by subtracting the ending inventory from the cost of goods available for sale. In our example, the COGS would be $70,000 - $10,000 = $60,000.The significance of the cost of goods available for sale extends beyond mere calculations; it plays a vital role in inventory management and pricing strategies. Companies need to keep a close eye on this metric to ensure they are not overstocking or understocking their inventory. An accurate assessment of the cost of goods available for sale helps businesses make informed decisions about when to purchase more inventory and how to price their products competitively.Moreover, understanding the cost of goods available for sale can aid in financial forecasting and budgeting. By analyzing trends in sales and inventory levels, companies can better predict future inventory needs and adjust their purchasing strategies accordingly. This proactive approach can lead to improved cash flow management and enhanced profitability.In conclusion, the cost of goods available for sale is a fundamental concept in the realm of business finance that every entrepreneur should grasp. It encompasses the total cost of inventory available for sale during a specific period and is pivotal in calculating the cost of goods sold. By mastering this term, business owners can enhance their inventory management practices, optimize their pricing strategies, and ultimately drive their business towards greater financial success. Understanding the implications of the cost of goods available for sale empowers businesses to make strategic decisions that align with their financial goals and market demands.

在会计和财务的世界中，理解各种术语对于有效管理和决策至关重要。其中一个具有重要意义的术语是可供销售商品的成本。这个短语指的是公司在特定时期内可供销售的库存的总成本。它包括期初库存加上该期间内进行的任何额外采购，减去任何未售出的期末库存。可供销售商品的成本对企业至关重要，因为它直接影响公司的毛利润和整体财务健康。进一步分析，让我们考虑一个例子。假设一家零售店年初的库存价值为50,000美元。在这一年中，商店又购买了价值30,000美元的产品。到年底，如果商店有价值10,000美元的未售出库存，则可以按以下方式计算可供销售商品的成本：期初库存：50,000美元采购：30,000美元期末库存：-10,000美元因此，可供销售商品的成本等于50,000美元 + 30,000美元 - 10,000美元 = 70,000美元。这个数字对于确定销售成本（COGS）至关重要，销售成本的计算是通过从可供销售商品的成本中减去期末库存来得出的。在我们的例子中，销售成本将是70,000美元 - 10,000美元 = 60,000美元。可供销售商品的成本的重要性超出了简单的计算；它在库存管理和定价策略中发挥着重要作用。公司需要密切关注这一指标，以确保他们不会过度库存或库存不足。对可供销售商品的成本的准确评估帮助企业做出关于何时购买更多库存以及如何有竞争力地定价其产品的明智决策。此外，理解可供销售商品的成本可以帮助进行财务预测和预算。通过分析销售和库存水平的趋势，公司可以更好地预测未来的库存需求，并相应调整采购策略。这种积极主动的方法可以改善现金流管理并提高盈利能力。总之，可供销售商品的成本是商业金融领域的一个基本概念，每位企业家都应该掌握。它涵盖了特定时期内可供销售的库存的总成本，并在计算销售成本中发挥着关键作用。通过掌握这个术语，企业主可以增强他们的库存管理实践，优化他们的定价策略，并最终推动他们的业务走向更大的财务成功。理解可供销售商品的成本的含义使企业能够做出与其财务目标和市场需求相一致的战略决策。