cost of goods available for sale

简明释义

备销商品成本

英英释义

例句

1.We reported a decrease in the cost of goods available for sale compared to last year.

与去年相比，我们报告了销售可用商品的成本的下降。

2.To assess inventory efficiency, we need to analyze the cost of goods available for sale from last quarter.

为了评估库存效率，我们需要分析上个季度的销售可用商品的成本。

3.The accountant calculated the cost of goods available for sale to determine the gross profit for the month.

会计计算了销售可用商品的成本以确定本月的毛利润。

4.The cost of goods available for sale is crucial for understanding our overall sales performance.

了解我们的整体销售表现，销售可用商品的成本至关重要。

5.During the financial audit, the auditor reviewed the cost of goods available for sale entries.

在财务审计期间，审计员审核了销售可用商品的成本条目。

作文

In the world of accounting and finance, understanding the concept of cost of goods available for sale is crucial for businesses to manage their inventory effectively. The cost of goods available for sale refers to the total cost of all goods that a company has available to sell during a specific period. This includes the cost of beginning inventory at the start of the period plus any additional purchases made throughout the period. By calculating this figure, businesses can better assess their inventory levels and make informed decisions regarding pricing, production, and sales strategies.To break it down further, let’s consider an example. Imagine a retail store that starts the year with an inventory valued at $10,000. Throughout the year, the store purchases additional merchandise worth $15,000. To find the cost of goods available for sale, we would add these two figures together: $10,000 (beginning inventory) + $15,000 (purchases) = $25,000. This means that the store has $25,000 worth of goods that it can sell during the year.Understanding the cost of goods available for sale is essential not only for inventory management but also for financial reporting. At the end of the accounting period, businesses will need to determine how much of the inventory has been sold. This leads to another important figure known as the cost of goods sold (COGS). The COGS is calculated by taking the cost of goods available for sale and subtracting the ending inventory. For example, if the store mentioned earlier ends the year with $5,000 worth of unsold inventory, the COGS would be $25,000 - $5,000 = $20,000. This figure is critical for determining the gross profit of the business, which is calculated by subtracting COGS from total sales revenue.Moreover, the cost of goods available for sale plays a significant role in inventory valuation methods such as FIFO (First In, First Out), LIFO (Last In, First Out), and weighted average cost. Each of these methods affects how the cost of goods available for sale is reported on financial statements and can have implications for tax calculations and overall profitability. For instance, during periods of inflation, the choice between FIFO and LIFO can lead to different COGS figures, impacting the net income reported by a company.In conclusion, the concept of cost of goods available for sale is integral to effective inventory management and financial reporting. It provides businesses with valuable insights into their operations, allowing them to make strategic decisions that can enhance profitability and efficiency. By understanding how to calculate and interpret this figure, companies can position themselves for success in a competitive market, ensuring they have the right products available for their customers while maintaining healthy financial practices.

在会计和财务的世界中，理解“可供销售商品的成本”这一概念对于企业有效管理库存至关重要。“可供销售商品的成本”是指公司在特定期间内所有可供销售商品的总成本。这包括期初库存的成本以及在该期间内额外购买的商品成本。通过计算这个数字，企业可以更好地评估其库存水平，并就定价、生产和销售策略做出明智的决策。进一步解释一下，我们来考虑一个例子。假设一家零售店年初的库存价值为10,000美元。在这一年中，该店又购买了价值15,000美元的商品。要找到“可供销售商品的成本”，我们需要将这两个数字相加：10,000美元（期初库存）+ 15,000美元（购买）= 25,000美元。这意味着该店在一年内有价值25,000美元的商品可以销售。理解“可供销售商品的成本”不仅对库存管理至关重要，而且对财务报告也非常重要。在会计期结束时，企业需要确定有多少库存已被售出。这就引出了另一个重要的数字，即销售成本（COGS）。COGS的计算方法是将“可供销售商品的成本”减去期末库存。例如，如果前面提到的商店在年底时有价值5,000美元的未售出库存，则COGS为25,000美元 - 5,000美元 = 20,000美元。这个数字对于确定企业的毛利至关重要，毛利是通过从总销售收入中减去COGS得出的。此外，“可供销售商品的成本”在FIFO（先进先出）、LIFO（后进先出）和加权平均成本等库存估值方法中发挥着重要作用。这些方法影响“可供销售商品的成本”在财务报表上的报告，并可能对税务计算和整体盈利能力产生影响。例如，在通货膨胀期间，FIFO和LIFO之间的选择可能导致不同的COGS数字，从而影响公司报告的净收入。总之，“可供销售商品的成本”这一概念对于有效的库存管理和财务报告至关重要。它为企业提供了关于其运营的宝贵见解，使其能够做出增强盈利能力和效率的战略决策。通过理解如何计算和解释这个数字，公司可以在竞争激烈的市场中为成功奠定基础，确保他们拥有适合客户的正确产品，同时保持健康的财务实践。