Значение слова "COST OF GOODS SOLD" найдено в 3 источниках

COST OF GOODS SOLD

найдено в "Financial and business terms"
cost of goods sold: translation

the total cost to the business of the goods sold during an accounting period. In its simplest form this is the sum of the opening stock plus all purchases less the closing stock. Glossary of Business Terms
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Amount shown on a firm's income statement representing the direct expenses that the firm incurred for sales. Cost of goods sold is always a debit balance and is shown as either a deduction or a negative number. American Banker Glossary
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The total cost of buying raw materials, and paying for all the factors that go into producing finished goods.Bloomberg Financial Dictionary

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cost of goods sold ˌcost of ˌgoods ˈsold noun [uncountable]
ACCOUNTING the total variable cost S (= costs of materials, workers etc) of goods sold in a particular period of time, before other costs are taken into account:

• Cost of goods sold dropped sharply when Microsoft switched most of the software it sells from magnetic disks to CD-Rom.

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cost of goods sold UK US noun [U] (ABBREVIATION COGS, also cost of sales)
ACCOUNTING the amount of money that a company spends in order to make and sell products in a particular financial period, for example, on wages and raw materials: »

Generally, businesses that make goods may deduct the cost of goods sold from their gross receipts when calculating business income for tax purposes.



найдено в "Англо-русском экономическом словаре"
сокр. COGS учет = cost of sales

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стоимость проданной продукции (затраты на проданные товары): себестоимость закупки сырья и производства готовой продукции, расходы на продажу товаров (начальные запасы плюс стоимость производства минус запасы на конец периода).
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рентабельность
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Фактическая стоимость проданных товаров; себестоимость реализованной продукции
..Словарь экономических терминов.
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Маркетинг
стоимость проданных товаров
затраты, связанные с производством или приобретением товаров для продажи за заданный период времени
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Коммерческая деятельность
стоимость проданных товаров
abbr CGS


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