statement of cost of goods sold

简明释义

售出产品成本表

英英释义

例句

1.The statement of cost of goods sold helps businesses determine their gross margin.

销售成本报表帮助企业确定其毛利率。

2.To assess profitability, we need to analyze the statement of cost of goods sold in detail.

为了评估盈利能力，我们需要详细分析销售成本报表。

3.Investors often look at the statement of cost of goods sold to gauge a company's efficiency.

投资者通常查看销售成本报表来评估公司的效率。

4.Each month, the finance team reviews the statement of cost of goods sold to track expenses.

每个月，财务团队都会审查销售成本报表以跟踪费用。

5.The accountant prepared the statement of cost of goods sold for the annual report.

会计为年度报告准备了销售成本报表。

作文

Understanding the financial health of a business is crucial for making informed decisions, and one of the key components in this analysis is the statement of cost of goods sold. The statement of cost of goods sold (COGS) provides insight into the direct costs attributable to the production of the goods that a company sells. It includes all expenses directly related to the manufacturing of products, such as raw materials, labor, and overhead costs. By analyzing this statement, businesses can determine their gross profit, which is essential for evaluating profitability. The importance of the statement of cost of goods sold cannot be overstated. For manufacturers, it serves as a critical measure of efficiency and cost management. A well-prepared COGS statement allows companies to see where they can cut costs or increase productivity. For instance, if the cost of raw materials is rising, a company may need to negotiate better rates with suppliers or find alternative sources. Additionally, understanding the COGS helps businesses set appropriate pricing strategies. If the costs are too high relative to sales, the company might need to increase prices or find ways to reduce costs to maintain healthy profit margins. From an accounting perspective, the statement of cost of goods sold is essential for preparing accurate financial statements. It directly affects the income statement, where gross profit is calculated by subtracting COGS from total revenue. This figure is vital for investors and stakeholders, as it indicates how efficiently a company is producing its goods compared to its sales revenue. Furthermore, it plays a significant role in tax calculations, as COGS is typically deductible from taxable income, thereby affecting the overall tax liability of the business. In addition to its immediate financial implications, the statement of cost of goods sold also has strategic importance. By regularly reviewing COGS, businesses can identify trends over time. For example, a consistent increase in COGS might signal inefficiencies in the production process or increased competition leading to higher material costs. This information can prompt management to make strategic changes, such as investing in new technologies or processes to improve efficiency. Moreover, the statement of cost of goods sold can serve as a benchmark for performance evaluation. Companies can compare their COGS against industry standards or competitors to assess their operational efficiency. This comparison can highlight areas for improvement and help businesses remain competitive in their market. In conclusion, the statement of cost of goods sold is a fundamental aspect of financial analysis and business strategy. It provides valuable insights into production costs, profitability, and operational efficiency. By understanding and effectively utilizing this statement, businesses can make informed decisions that contribute to their long-term success. Therefore, mastering the intricacies of the statement of cost of goods sold is essential for any business owner or financial professional aiming to enhance their company's performance and profitability.

理解企业的财务健康状况对于做出明智的决策至关重要，而分析中的一个关键组成部分是销售成本报表。销售成本报表（COGS）提供了对归因于公司销售商品的生产直接成本的洞察。它包括与产品制造直接相关的所有费用，例如原材料、劳动力和间接费用。通过分析这一报表，企业可以确定其毛利润，这对于评估盈利能力至关重要。 销售成本报表的重要性不容小觑。对于制造商而言，它是效率和成本管理的关键衡量标准。准备良好的COGS报表使公司能够查看在哪里可以削减成本或提高生产力。例如，如果原材料成本上升，公司可能需要与供应商谈判更好的价格或寻找替代来源。此外，了解COGS有助于企业制定适当的定价策略。如果成本相对于销售过高，公司可能需要提高价格或寻找降低成本的方法，以保持健康的利润率。 从会计的角度来看，销售成本报表对于准备准确的财务报表至关重要。它直接影响损益表，其中毛利润是通过从总收入中减去COGS来计算的。这个数字对于投资者和利益相关者至关重要，因为它表明公司在生产商品方面的效率与销售收入相比。此外，它在税务计算中也发挥着重要作用，因为COGS通常可从应纳税收入中扣除，从而影响企业的整体税负。 除了直接的财务影响外，销售成本报表还具有战略重要性。通过定期审查COGS，企业可以识别长期趋势。例如，COGS的持续增加可能表明生产过程中的低效率或由于竞争加剧导致的材料成本上升。这些信息可以促使管理层进行战略调整，例如投资新技术或流程以提高效率。 此外，销售成本报表可以作为绩效评估的基准。公司可以将其COGS与行业标准或竞争对手进行比较，以评估其运营效率。这种比较可以突出改进领域，并帮助企业在市场中保持竞争力。 总之，销售成本报表是财务分析和商业战略的基本方面。它提供了有关生产成本、盈利能力和运营效率的宝贵见解。通过理解和有效利用这一报表，企业可以做出有助于其长期成功的明智决策。因此，掌握销售成本报表的细节对于任何希望提升公司业绩和盈利能力的企业主或财务专业人士来说都是至关重要的。