cost of merchandise sold; cost of goods sold

简明释义

售出商品成本

英英释义

例句

1.Investors often look at the cost of goods sold to assess a company's efficiency in managing inventory.

投资者通常关注销售商品成本以评估公司管理库存的效率。

2.To calculate the net income, we need to subtract the cost of goods sold from total revenue.

要计算净收入，我们需要从总收入中减去销售商品成本。

3.Reducing the cost of merchandise sold can significantly enhance profitability for retailers.

降低销售商品成本可以显著提高零售商的盈利能力。

4.The company reported a decrease in its cost of merchandise sold for the last quarter, which improved its profit margins.

该公司报告上个季度的销售商品成本有所下降，这改善了其利润率。

5.A higher cost of merchandise sold can indicate that the company is experiencing increased production costs.

较高的销售商品成本可能表明公司正在经历生产成本的增加。

作文

Understanding the financial health of a business requires familiarity with various accounting terms, one of which is cost of merchandise sold; cost of goods sold. This term refers to the direct costs attributable to the production of the goods sold in a company. It includes the cost of materials and labor directly used to create the product. For many businesses, especially those in retail and manufacturing, cost of merchandise sold; cost of goods sold is a crucial metric that helps determine profitability. By analyzing this cost, businesses can set appropriate pricing strategies and manage their inventory effectively.The calculation of cost of merchandise sold; cost of goods sold can significantly impact a company's financial statements. It appears on the income statement and is subtracted from total revenue to determine gross profit. Therefore, understanding how to calculate this figure is essential for any entrepreneur or manager. The formula typically used is:Cost of Goods Sold = Beginning Inventory + Purchases - Ending Inventory.This formula illustrates how inventory levels affect the cost of goods sold. A business must keep track of its inventory to ensure accurate calculations. High cost of merchandise sold; cost of goods sold can indicate inefficiencies in production or high material costs, while low costs may suggest effective management or lower-quality products.Moreover, the cost of merchandise sold; cost of goods sold metric can also provide insights into market trends. For instance, if a company's cost of goods sold is rising, it may need to analyze its suppliers or production processes to identify areas for improvement. Additionally, fluctuations in this cost can signal changes in consumer demand or shifts in the economy, making it a valuable indicator for strategic planning.In the context of e-commerce, understanding cost of merchandise sold; cost of goods sold becomes increasingly important as online retailers face unique challenges. They must account for shipping, handling, and other logistics costs that may not be as prominent in traditional retail. By accurately calculating their cost of merchandise sold; cost of goods sold, online businesses can better assess their pricing strategies and profit margins.Furthermore, small businesses often struggle with managing their cost of merchandise sold; cost of goods sold. Without proper tracking and analysis, they may find themselves underpricing their products or overestimating their profits. Implementing a robust accounting system can help these businesses maintain accurate records and make informed decisions based on their cost structure.In conclusion, the concept of cost of merchandise sold; cost of goods sold is fundamental to understanding a business's financial performance. It influences pricing, inventory management, and overall profitability. Entrepreneurs and managers should prioritize learning about this metric and how to calculate it accurately. By doing so, they can make informed decisions that drive their businesses towards success. Ultimately, a solid grasp of cost of merchandise sold; cost of goods sold empowers businesses to navigate the complexities of the market and achieve sustainable growth.

了解企业的财务健康状况需要熟悉各种会计术语，其中一个术语是销售商品成本；销售货物成本。这个术语指的是归因于公司销售商品的直接成本。它包括用于生产产品的材料和劳动力成本。对于许多企业，尤其是零售和制造业，销售商品成本；销售货物成本是一个关键指标，帮助确定盈利能力。通过分析这一成本，企业可以制定适当的定价策略，并有效管理其库存。销售商品成本；销售货物成本的计算对公司的财务报表有重大影响。它出现在损益表上，并从总收入中扣除，以确定毛利润。因此，理解如何计算这一数字对任何企业家或经理来说至关重要。通常使用的公式是：销售货物成本 = 期初库存 + 采购 - 期末库存。这个公式说明了库存水平如何影响销售商品成本。企业必须跟踪其库存，以确保准确的计算。高销售商品成本；销售货物成本可能表明生产效率低下或材料成本高，而低成本则可能表明管理有效或产品质量较低。此外，销售商品成本；销售货物成本指标还可以提供市场趋势的洞察。例如，如果一家公司的销售商品成本上升，它可能需要分析其供应商或生产过程，以识别改进领域。此外，这一成本的波动可以表明消费者需求的变化或经济的转变，使其成为战略规划的宝贵指标。在电子商务的背景下，理解销售商品成本；销售货物成本变得越来越重要，因为在线零售商面临独特的挑战。他们必须考虑运输、处理和其他物流成本，这些成本在传统零售中可能不那么突出。通过准确计算他们的销售商品成本；销售货物成本，在线企业可以更好地评估他们的定价策略和利润率。此外，小企业往往在管理其销售商品成本；销售货物成本方面苦苦挣扎。如果没有适当的跟踪和分析，他们可能发现自己低估了产品的定价或高估了利润。实施强大的会计系统可以帮助这些企业维护准确的记录，并根据其成本结构做出明智的决策。总之，销售商品成本；销售货物成本的概念是理解企业财务表现的基础。它影响定价、库存管理和整体盈利能力。企业家和经理应优先学习这一指标及其准确计算的方法。通过这样做，他们可以做出推动企业成功的明智决策。最终，对销售商品成本；销售货物成本的扎实掌握使企业能够驾驭市场的复杂性，实现可持续增长。