cost of goods sold

First, we must calculate net purchases by adjusting cost of goods sold for change of inventory.

首先, 我们应当以销售成本为基础结合存货的变动调整计算购货净额.

The revenues should be connected with the cost of goods sold.

在同一财务年度内要将销售收入和已发生的相应销售成本相衔接.

There are two systems available maintaining the inventory records and the Cost of Goods Sold account.

有两种系统可以用于记录存货和已售商品成本.

The salaries and wages of a company are usually the single largest expense after cost of goods sold.

新金和工资通常是一个公司继销货成本之后的第二大费用。

Expenses include cost of goods sold, administrative expenses, selling expenses, and financial expenses, etc.

费用包括销售成本 、 管理费用 、 销售费用 、 财务费用等.

Allocated the balance to Work in Process, Finished Goods, and Cost of Goods Sold on some equitable basis

将余额转入在产品、产成品和产品销售成本账户

By comparing the results obtained from the four methods illustrated above, let us summarize the amounts computed for ending inventory, cost of goods sold and gross profit on sales under each of the four methods.

通过对上述四种方法，我们将每种方法下计算的期末存货成本、销货成本以及销货毛利总结一下。

The cost of goods sold during the period is determined by subtracting the ending inventory from the cost of goods available for sale. . .

这一期间的销货成本可通过可供销售的商品成本减去期末存货成本而求得…

But in perpetual inventory system, cost of goods sold is record each time a sale is made.

第二十四条存货的核算，一般采用永续盘存制。

First, the balance may be allocated among the work in process, finished goods, and cost of goods sold accounts.

第一种方法是将余额分配到在产品、产成品和产品销售成本账户。

Examples are cost of goods sold, sales commission expense, and delivery expense, etc.

例如货物销售的成本, 委托销售的费用和运输费用等等.

We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account.

现在就可以跟踪这些成本，通过在制品和制成品账户转至销货成本账户。

The figure of this ratio relies on the cost of goods sold and the average inventory.

它的数值取决于商品销售成本和平均存货额.

Cost of goods sold ( cost of sales): The original acquisition cost of the inventory that was sold to customers during the reporting period.

销售成本：会计报告期内销售给客户的存货的原始取得成本。

Different sectors have different calculations for their cost of goods sold.

不同的产业对销货成本有不同的计算方式.

LIFO better matches current costs against current revenues because the costs assigned to the cost of goods sold are relatively current.

后进先出法能够较好地实现现行成本与现行收入的配比，因为分配给已销货物的成本是现行成本。

There are two systems available for maintaining the inventory records and the Cost of Goods Sold account.

有两种系统可以用于记录存货和已售商品成本。

Cost-flows from inventory to Cost of Goods Sold.

从存货到销售成本的成本流动.