gross cost of merchandise sold

简明释义

销售总成本

英英释义

例句

1.The accountant calculated the gross cost of merchandise sold to determine the company's profitability.

会计计算了商品销售总成本以确定公司的盈利能力。

2.Investors look closely at the gross cost of merchandise sold when evaluating a retail business.

投资者在评估零售业务时密切关注商品销售总成本。

3.The gross cost of merchandise sold is a crucial metric for understanding a company's gross margin.

了解公司的毛利率时，商品销售总成本是一个关键指标。

4.By analyzing the gross cost of merchandise sold, we can identify areas for cost reduction.

通过分析商品销售总成本，我们可以找出成本削减的领域。

5.A high gross cost of merchandise sold may indicate inefficiencies in inventory management.

高商品销售总成本可能表明库存管理效率低下。

作文

Understanding the concept of gross cost of merchandise sold is essential for anyone involved in retail or wholesale businesses. This term refers to the total cost incurred by a company to purchase or produce the goods that it sells during a specific period. It includes all costs associated with acquiring the products, such as purchase price, shipping fees, and any additional costs required to prepare the merchandise for sale. For businesses, accurately calculating the gross cost of merchandise sold is crucial for effective financial management and decision-making.The gross cost of merchandise sold provides insight into how much money a business is spending on its inventory. This figure is vital for determining the gross profit margin, which is calculated by subtracting the gross cost of merchandise sold from the total sales revenue. A higher gross profit margin indicates that a company is retaining more money from each dollar of sales, which can be reinvested into the business or distributed to shareholders.To illustrate the importance of gross cost of merchandise sold, consider a clothing retailer that sells shirts. If the retailer purchases shirts at a cost of $10 each and sells them for $20, the gross cost of merchandise sold would be the total amount spent on the shirts sold during a particular period. If the retailer sold 100 shirts, the gross cost of merchandise sold would be $1,000 (100 shirts x $10). The gross profit, in this case, would be $1,000 (100 shirts x $20) minus $1,000, resulting in a gross profit of $1,000.In addition to being a key metric for financial performance, the gross cost of merchandise sold can also help businesses make informed decisions about pricing strategies, inventory management, and supplier negotiations. By analyzing this cost, companies can identify areas where they might reduce expenses, such as finding cheaper suppliers or optimizing their supply chain processes. Moreover, understanding the gross cost of merchandise sold is critical when preparing financial statements. Businesses must report this figure on their income statement, allowing stakeholders to assess the company's profitability. Investors and analysts often look at the gross cost of merchandise sold in relation to sales figures to gauge operational efficiency and overall business health.In conclusion, mastering the concept of gross cost of merchandise sold is vital for anyone involved in business operations, especially in the retail sector. It not only helps in evaluating a company's profitability but also serves as a foundation for making strategic decisions that can enhance operational efficiency and drive growth. By keeping a close eye on this figure, businesses can ensure they are managing their costs effectively and positioning themselves for long-term success.

理解商品销售总成本的概念对于任何参与零售或批发业务的人来说都是至关重要的。这个术语指的是公司在特定时期内为购买或生产其销售的商品所产生的总成本。它包括与获取产品相关的所有成本，例如采购价格、运输费用，以及准备商品销售所需的任何额外费用。对于企业来说，准确计算商品销售总成本对于有效的财务管理和决策至关重要。商品销售总成本提供了关于企业在库存上花费了多少资金的洞察。这个数字对于确定毛利率至关重要，毛利率是通过从总销售收入中减去商品销售总成本来计算的。较高的毛利率表明公司从每一美元的销售中保留了更多的钱，这些钱可以再投资于业务或分配给股东。为了说明商品销售总成本的重要性，考虑一家销售衬衫的服装零售商。如果零售商以每件10美元的成本购买衬衫，并以20美元的价格出售它们，则商品销售总成本将是特定时期内销售的衬衫的总支出。如果零售商售出了100件衬衫，则商品销售总成本将为1000美元（100件衬衫x10美元）。在这种情况下，毛利将是1000美元（100件衬衫x20美元）减去1000美元，结果为1000美元的毛利。除了作为财务业绩的关键指标外，商品销售总成本还可以帮助企业做出有关定价策略、库存管理和供应商谈判的明智决策。通过分析这一成本，公司可以识别出可能减少开支的领域，例如寻找更便宜的供应商或优化其供应链流程。此外，理解商品销售总成本对于准备财务报表也至关重要。企业必须在其损益表上报告这一数字，使利益相关者能够评估公司的盈利能力。投资者和分析师通常会查看商品销售总成本与销售数字的关系，以评估运营效率和整体商业健康状况。总之，掌握商品销售总成本的概念对于任何参与商业运营的人，特别是在零售行业的人来说都是至关重要的。它不仅有助于评估公司的盈利能力，而且作为制定战略决策的基础，可以提高运营效率并推动增长。通过密切关注这一数字，企业可以确保有效管理其成本，并为长期成功奠定基础。