cost of goods sold

简明释义

销售品成本

英英释义

例句

1.To calculate the gross profit, you need to subtract the cost of goods sold 商品销售成本 from total revenue.

要计算毛利，需要从总收入中减去商品销售成本。

2.A decrease in the cost of goods sold 商品销售成本 can improve a business's profitability.

减少商品销售成本可以提高企业的盈利能力。

3.The accountant prepared a report detailing the cost of goods sold 商品销售成本 for each product line.

会计准备了一份报告，详细说明了每条产品线的商品销售成本。

4.Investors often look at the cost of goods sold 商品销售成本 to assess a company's efficiency.

投资者通常查看商品销售成本以评估公司的效率。

5.The company's cost of goods sold 商品销售成本 increased significantly last quarter due to rising material prices.

由于原材料价格上涨，公司的商品销售成本在上个季度大幅增加。

作文

The concept of cost of goods sold is fundamental in the world of business and finance. It refers to the direct costs attributable to the production of the goods that a company sells during a specific period. Understanding this term is crucial for any business owner or financial analyst because it directly impacts the gross profit and overall profitability of a company.When a business sells products, it incurs various costs related to those products. These costs can include raw materials, labor, and overhead expenses directly tied to the production process. For example, if a furniture manufacturer produces tables, the cost of goods sold would encompass the costs of wood, nails, varnish, and the wages of workers who assemble the tables. By accurately calculating the cost of goods sold, businesses can determine how much they are spending to produce their goods, which is essential for setting prices and achieving profitability.Moreover, the cost of goods sold plays a significant role in financial statements, particularly the income statement. The income statement outlines a company’s revenues and expenses over a specific period, allowing stakeholders to assess its financial performance. The cost of goods sold is subtracted from total revenue to calculate gross profit, which is a critical indicator of a company's financial health. A high cost of goods sold relative to revenue can signal inefficiencies in production or pricing strategies that need to be addressed.In addition to impacting gross profit, understanding the cost of goods sold helps businesses make informed decisions regarding inventory management. Companies must keep track of their inventory levels and the associated costs to avoid overproduction or stockouts. Effective inventory management can lead to reduced cost of goods sold by minimizing waste and ensuring that resources are used efficiently. For instance, a retail store must monitor its inventory turnover rate to ensure that it is not holding onto excess stock, which could increase the cost of goods sold due to storage costs and potential obsolescence.Furthermore, the cost of goods sold can vary significantly between different industries. For example, a service-based business may have a minimal cost of goods sold since it does not sell physical products, while a manufacturing company may have a complex structure of costs involved in producing its goods. This variation underscores the importance of industry-specific analysis when evaluating the cost of goods sold and its implications for financial performance.In conclusion, the cost of goods sold is a vital metric that influences various aspects of a business, from pricing strategies to financial reporting and inventory management. A thorough understanding of this concept enables business owners and financial analysts to make informed decisions that can enhance profitability and operational efficiency. By closely monitoring and managing the cost of goods sold, companies can better position themselves for success in a competitive marketplace.

“销售成本”这一概念在商业和金融领域中至关重要。它指的是在特定时期内，归因于公司销售商品的直接成本。理解这个术语对于任何商家或财务分析师来说都是至关重要的，因为它直接影响公司的毛利润和整体盈利能力。当企业销售产品时，会产生与这些产品相关的各种成本。这些成本可能包括原材料、劳动力和直接与生产过程相关的间接费用。例如，如果一家家具制造商生产桌子，那么“销售成本”将包括木材、钉子、清漆的成本，以及组装桌子的工人薪酬。通过准确计算“销售成本”，企业可以确定生产商品所花费的金额，这对于定价和实现盈利至关重要。此外，“销售成本”在财务报表中也起着重要作用，特别是收入报表。收入报表列出了公司在特定时期内的收入和支出，使利益相关者能够评估其财务表现。“销售成本”从总收入中扣除，以计算毛利润，这是公司财务健康的重要指标。“销售成本”相对于收入的过高可能表明生产效率低下或定价策略需要调整。此外，了解“销售成本”有助于企业做出关于库存管理的明智决策。企业必须跟踪其库存水平及相关成本，以避免过度生产或缺货。有效的库存管理可以通过减少浪费并确保资源的高效使用，从而降低“销售成本”。例如，零售商店必须监控其库存周转率，以确保不会持有过多的库存，这可能会由于存储成本和潜在的过时而增加“销售成本”。此外，“销售成本”在不同的行业之间可能会有显著差异。例如，基于服务的企业可能几乎没有“销售成本”，因为它不销售实物产品，而制造公司可能在生产商品时涉及复杂的成本结构。这种差异强调了在评估“销售成本”及其对财务表现影响时进行行业特定分析的重要性。总之，“销售成本”是一个关键指标，影响企业的各个方面，从定价策略到财务报告和库存管理。深入理解这一概念使企业主和财务分析师能够做出明智的决策，从而提高盈利能力和运营效率。通过密切监测和管理“销售成本”，企业可以更好地在竞争激烈的市场中定位自己，实现成功。