costofgoodssold

Cost of Goods Sold (COGS)

“Cost of Goods Sold”（COGS）是一个会计术语，指的是在一定时期内，企业销售商品所直接产生的成本。这一概念对于财务分析和企业利润计算至关重要。

词语辨析

在“cost of goods sold”中，“cost”是名词，表示成本；“goods”也是名词，表示商品；“sold”是过去分词，表示已经出售的状态。此词组整体上没有形容词的用法，主要用于财务报告和分析。

词汇扩充

• Revenue - 收入

• Gross Profit - 毛利润

• Net Income - 净收入

近义词

• Cost of Sales - 销售成本

反义词

• Profit - 利润

柯林斯词典定义

Cost of Goods Sold (COGS) refers to the direct costs attributable to the production of the goods sold in a company.

牛津词典定义

The cost of goods sold is the total cost of manufacturing and delivering products to consumers, including materials and labor.

用法

COGS通常在损益表中列出，计算公式为：COGS = Beginning Inventory + Purchases - Ending Inventory。

例句

• The cost of goods sold has increased significantly this year.

  今年的销售成本显著增加。

• To improve profits, we need to reduce our cost of goods sold.

  为了提高利润，我们需要降低我们的销售成本。

• The cost of goods sold is an essential factor in calculating gross profit.

  销售成本是计算毛利润的重要因素。

• Investors look closely at the cost of goods sold when evaluating a company’s performance.

  投资者在评估公司的表现时会密切关注销售成本。

• We need to analyze the cost of goods sold for each product line.

  我们需要分析每个产品线的销售成本。

• Reducing the cost of goods sold can lead to higher profits.

  降低销售成本可以导致更高的利润。

• The accounting department is responsible for tracking the cost of goods sold.

  会计部门负责跟踪销售成本。

• The cost of goods sold should be reported accurately in financial statements.

  销售成本应在财务报表中准确报告。

• Understanding the cost of goods sold is crucial for pricing strategies.

  理解销售成本对定价策略至关重要。

• Changes in the cost of goods sold can impact a company’s financial health.

  销售成本的变化可能会影响公司的财务健康。

• The cost of goods sold directly affects the net income of the business.

  销售成本直接影响业务的净收入。

• Effective inventory management can help control the cost of goods sold.

  有效的库存管理可以帮助控制销售成本。

• It is important to forecast the cost of goods sold for the upcoming year.

  预测明年的销售成本是很重要的。

• The cost of goods sold includes all direct expenses for production.

  销售成本包括所有直接的生产费用。

• We should review last year’s cost of goods sold as part of our analysis.

  作为分析的一部分，我们应该审查去年的销售成本。

• The cost of goods sold impacts the pricing strategy of the business.

  销售成本影响着企业的定价策略。

• Higher raw material prices can increase the cost of goods sold.

  原材料价格上涨可能会增加销售成本。

• Monitoring the cost of goods sold helps in budgeting and forecasting.

  监控销售成本有助于预算和预测。

• The company’s cost of goods sold was lower than expected last quarter.

  公司的销售成本在上个季度低于预期。