statement of cost of goods sold

简明释义

销售品成本表

英英释义

例句

1.A detailed statement of cost of goods sold helps in pricing products competitively.

详细的销售成本报表有助于以具有竞争力的价格定价产品。

2.The business owner reviewed the statement of cost of goods sold to identify areas for cost reduction.

企业主审查了销售成本报表以找出降低成本的领域。

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

会计为年度财务报告准备了销售成本报表。

4.During the audit, the statement of cost of goods sold was thoroughly examined for accuracy.

在审计过程中，销售成本报表被仔细检查以确保准确性。

5.Understanding the statement of cost of goods sold is crucial for determining the gross profit.

理解销售成本报表对确定毛利润至关重要。

作文

The statement of cost of goods sold is a crucial financial document that provides insight into the direct costs attributable to the production of the goods sold by a company during a specific period. This statement plays a vital role in determining the gross profit of a business, which is essential for evaluating its financial health and operational efficiency. Understanding this statement is key for both management and investors, as it reflects the company's ability to manage production costs effectively.To comprehend the statement of cost of goods sold, one must first understand its components. The primary elements include the beginning inventory, purchases made during the period, and the ending inventory. The formula used to calculate the cost of goods sold (COGS) is:COGS = Beginning Inventory + Purchases - Ending Inventory.This formula highlights how inventory levels and purchasing decisions impact the overall cost structure of a business. A well-managed inventory system can lead to lower costs, which directly affects profitability.For instance, if a company starts the year with an inventory valued at $50,000, makes additional purchases worth $100,000 throughout the year, and ends the year with inventory valued at $30,000, the statement of cost of goods sold would indicate a COGS of:COGS = $50,000 + $100,000 - $30,000 = $120,000.This means that the direct costs associated with the goods sold amount to $120,000, which is critical information for calculating gross profit. Gross profit is derived by subtracting COGS from total revenue, providing a clear picture of how much money a company retains after covering its production costs.Moreover, analyzing the statement of cost of goods sold can reveal trends over time, helping businesses identify areas where they can cut costs or improve efficiency. For example, if a company notices that COGS is increasing without a corresponding rise in sales, it may indicate inefficiencies in production or rising material costs that need to be addressed.Investors also pay close attention to the statement of cost of goods sold as it can influence their decisions regarding the company’s stock. A consistent increase in COGS relative to sales can signal potential problems, while a decrease may indicate improved operational efficiency or better cost management practices. Thus, understanding this statement is not only beneficial for internal management but also for external stakeholders.In conclusion, the statement of cost of goods sold is more than just a number; it is a reflection of a company's operational success. By analyzing this statement, businesses can make informed decisions that drive profitability and growth. Investors, too, gain valuable insights that help them assess the viability of their investments. Therefore, mastering the intricacies of the statement of cost of goods sold is essential for anyone involved in the financial aspects of a business, whether as a manager or an investor.

销售成本表是一个至关重要的财务文件，它提供了关于公司在特定时期内销售商品所产生的直接成本的洞察。该报表在确定企业的毛利润方面发挥着重要作用，而毛利润对于评估企业的财务健康和运营效率至关重要。理解该报表对管理层和投资者而言都是关键，因为它反映了公司有效管理生产成本的能力。要理解销售成本表，首先必须了解其组成部分。主要元素包括期初库存、期间内的采购和期末库存。计算销售成本（COGS）使用的公式为：销售成本 = 期初库存 + 采购 - 期末库存。这个公式突出了库存水平和采购决策如何影响企业的整体成本结构。一个管理良好的库存系统可以降低成本，从而直接影响盈利能力。例如，如果一家公司年初的库存价值为50,000美元，在一年内进行了100,000美元的额外采购，并且年末的库存价值为30,000美元，那么销售成本表将显示销售成本为：销售成本 = 50,000 + 100,000 - 30,000 = 120,000。这意味着与销售的商品相关的直接成本为120,000美元，这对于计算毛利润至关重要。毛利润是通过从总收入中减去销售成本得出的，提供了公司在覆盖生产成本后保留了多少资金的清晰图景。此外，分析销售成本表可以揭示随时间变化的趋势，帮助企业识别可以削减成本或提高效率的领域。例如，如果一家公司注意到销售成本在没有相应销售增长的情况下增加，这可能表明生产效率低下或材料成本上升，需要加以解决。投资者也密切关注销售成本表，因为它可能影响他们对公司的股票决策。销售成本相对于销售的持续增长可能会发出潜在问题的信号，而下降则可能表明运营效率改善或更好的成本管理实践。因此，理解这个报表不仅对内部管理有益，也对外部利益相关者至关重要。总之，销售成本表不仅仅是一个数字；它是公司运营成功的反映。通过分析该报表，企业可以做出推动盈利和增长的明智决策。投资者也能获得有价值的洞察，帮助他们评估投资的可行性。因此，掌握销售成本表的复杂性对于任何参与企业财务方面的人来说都是必不可少的，无论是作为管理者还是投资者。