cost of goods available for sales

简明释义

可供销售商品成本

英英释义

例句

1.The cost of goods available for sales increased due to higher supplier prices this quarter.

由于本季度供应商价格上涨，可供销售商品的成本增加了。

2.The company calculated the cost of goods available for sales to determine its inventory value.

公司计算了可供销售商品的成本以确定其库存价值。

3.Understanding the cost of goods available for sales helps in setting the right pricing strategy.

理解可供销售商品的成本有助于制定正确的定价策略。

4.During the audit, we reviewed the cost of goods available for sales to ensure accuracy.

在审计过程中，我们审核了可供销售商品的成本以确保准确性。

5.To calculate profit margins, it's essential to know the cost of goods available for sales.

要计算利润率，了解可供销售商品的成本是至关重要的。

作文

The concept of cost of goods available for sales is crucial for businesses, particularly those involved in retail and manufacturing. It refers to the total cost incurred to produce or acquire goods that are ready for sale during a specific period. Understanding this concept allows companies to effectively manage their inventory and pricing strategies. When we talk about the cost of goods available for sales (可供销售商品的成本), we are essentially discussing the total expenses associated with the production or procurement of goods that a company has on hand to sell. This figure plays a significant role in determining a company's profitability. For instance, if a business has a high cost of goods available for sales but low sales revenue, it may indicate inefficiencies in production or issues with pricing strategies. To calculate the cost of goods available for sales, one must consider several factors. First, the beginning inventory at the start of the accounting period is taken into account. This is the value of all goods that were unsold at the end of the previous period. Next, the purchases made during the period are added to this figure. These purchases include all raw materials, finished goods, and any other items acquired for resale. Finally, any ending inventory, which represents goods that remain unsold at the end of the period, is subtracted from the total. The formula can be summarized as: Cost of Goods Available for Sale = Beginning Inventory + Purchases - Ending Inventory.Understanding the implications of the cost of goods available for sales is vital for financial reporting and analysis. Businesses need to monitor this metric closely to ensure they are not overstocking or understocking their products. An overabundance of inventory can lead to increased holding costs and potential losses if products become obsolete or spoil. Conversely, insufficient inventory can result in lost sales opportunities and dissatisfied customers. Moreover, the cost of goods available for sales has a direct impact on a company's gross profit margin. Gross profit is calculated by subtracting the cost of goods available for sales from sales revenue. A higher gross profit margin indicates that a company is managing its production costs effectively while maximizing sales. Therefore, businesses often analyze trends in the cost of goods available for sales to make informed decisions regarding pricing, purchasing, and production strategies. In conclusion, the cost of goods available for sales (可供销售商品的成本) is an essential metric for any business involved in selling products. It encompasses various costs related to inventory management and directly influences profitability. By understanding and effectively managing this cost, businesses can enhance their operational efficiency and ultimately achieve greater financial success.