consolidated statement of cost of goods sold

简明释义

合并销货成本表

英英释义

例句

1.During the audit, the auditors reviewed the consolidated statement of cost of goods sold to verify accuracy in reporting.

在审计过程中，审计师审查了合并的销售成本报表以验证报告的准确性。

2.To improve efficiency, the company streamlined its processes, as reflected in the consolidated statement of cost of goods sold.

为了提高效率，公司简化了流程，这在合并的销售成本报表中得到了体现。

3.The accountant prepared the consolidated statement of cost of goods sold for the annual report, ensuring all subsidiaries were included.

会计为年度报告准备了合并的销售成本报表，确保所有子公司都被纳入其中。

4.The financial analyst used the consolidated statement of cost of goods sold to forecast future expenses.

财务分析师使用合并的销售成本报表来预测未来的开支。

5.Investors often look at the consolidated statement of cost of goods sold to assess the company's profitability across its divisions.

投资者通常查看合并的销售成本报表以评估公司各部门的盈利能力。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One such important document is the consolidated statement of cost of goods sold, which plays a vital role in assessing a company's operational efficiency and profitability. This statement provides a comprehensive overview of the costs associated with producing goods that a company sells during a specific period. By analyzing this statement, stakeholders can gain valuable insights into the company's cost structure and its impact on overall financial performance.The consolidated statement of cost of goods sold aggregates data from multiple subsidiaries or divisions of a company, allowing for a more holistic view of the organization's total cost of goods sold (COGS). This is particularly important for companies operating in different regions or markets, as it enables them to identify trends and variances across their operations. The consolidation process involves summing up the individual COGS figures from each subsidiary, which helps in eliminating intercompany transactions that could distort the financial picture.Understanding the components of the consolidated statement of cost of goods sold is essential for anyone involved in financial analysis. Typically, this statement includes direct costs such as raw materials, labor, and manufacturing overhead. These costs are directly tied to the production of goods and services, making them critical for determining gross profit. Gross profit is calculated by subtracting the COGS from total revenue, providing a clear indication of how efficiently a company is producing its offerings.Moreover, the consolidated statement of cost of goods sold serves as a foundational element for further financial analysis. Investors and analysts often look at COGS in relation to sales revenue to calculate the gross margin percentage, which indicates how much profit a company makes after covering its production costs. A higher gross margin percentage signifies better efficiency and profitability, while a declining margin might suggest rising production costs or pricing pressures.Another significant aspect of the consolidated statement of cost of goods sold is its role in budgeting and forecasting. Companies use historical COGS data to project future costs and revenues, which aids in strategic planning and resource allocation. By analyzing trends in COGS, management can make informed decisions regarding pricing strategies, inventory management, and cost control measures.In conclusion, the consolidated statement of cost of goods sold is an indispensable tool for understanding a company's financial health. It not only provides insights into the direct costs associated with production but also serves as a basis for evaluating overall profitability and operational efficiency. For stakeholders, including investors, management, and analysts, mastering the intricacies of this statement is essential for making sound business decisions and driving long-term success. By focusing on the elements that contribute to COGS, companies can enhance their financial performance and ensure sustainable growth in a competitive marketplace.

在财务和会计的世界中，理解各种财务报表对于做出明智的商业决策至关重要。其中一份重要的文件是合并销售成本报表，它在评估公司的运营效率和盈利能力方面发挥着重要作用。该报表提供了公司在特定期间内销售商品所涉及的生产成本的全面概述。通过分析这份报表，利益相关者可以获得有关公司成本结构及其对整体财务表现影响的宝贵见解。合并销售成本报表汇总了公司多个子公司或部门的数据，使得能够更全面地了解组织的总销售成本（COGS）。这对于在不同地区或市场运营的公司尤为重要，因为它使他们能够识别出运营中的趋势和差异。合并过程涉及将每个子公司的个别COGS数字相加，这有助于消除可能扭曲财务状况的内部交易。理解合并销售成本报表的组成部分对任何参与财务分析的人来说都是至关重要的。通常，该报表包括直接成本，如原材料、劳动力和制造间接费用。这些成本直接与商品和服务的生产相关，因此对于确定毛利润至关重要。毛利润是通过从总收入中减去COGS来计算的，提供了公司生产其产品的效率的清晰指示。此外，合并销售成本报表作为进一步财务分析的基础要素。投资者和分析师通常会查看COGS与销售收入的关系，以计算毛利率百分比，这表明公司在覆盖生产成本后赚取了多少利润。较高的毛利率百分比表示更好的效率和盈利能力，而下降的毛利率则可能表明生产成本上升或价格压力。合并销售成本报表的另一个重要方面是其在预算和预测中的作用。公司使用历史COGS数据来预测未来的成本和收入，这有助于战略规划和资源分配。通过分析COGS的趋势，管理层可以就定价策略、库存管理和成本控制措施做出明智的决策。总之，合并销售成本报表是理解公司财务健康状况的重要工具。它不仅提供了与生产直接相关的成本的见解，还作为评估整体盈利能力和运营效率的基础。对于包括投资者、管理层和分析师在内的利益相关者来说，掌握这一报表的细节对于做出合理的商业决策和推动长期成功至关重要。通过关注影响COGS的要素，公司可以提高其财务表现，并确保在竞争激烈的市场中实现可持续增长。