cost of sales - перевод на Английский
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cost of sales - перевод на Английский

CARRYING VALUE OF GOODS SOLD DURING A PARTICULAR PERIOD
Cost of sales; Cost of products sold; Cost of Goods Sold; Production cost; Production costs; CoGS; Cost-of-goods sold; Cost-of-merchandize sold; Cost of Sales

cost of sales         

сокращение

COS

бухгалтерский учет

себестоимость реализованной продукции [проданных товаров]

себестоимость продаж (затраты на производство продукции и услуг, выручка от реализации которых получена в течение отчетного периода; могут быть рассчитаны по формуле: (себестоимость произведенной в данном периоде продукции (либо стоимость товаров, закупленных в данном периоде с целью перепродажи) + стоимость запасов готовой продукции на начало периода - стоимость запасов на конец отчетного периода))

синоним

cost of goods sold; cost of product sold

cost of sales         
себестоимость реализованной продукции
cost of goods sold         

общая лексика

COGS cost of sales

Определение

грип
ГРИП, ГРИПП, гриппа, ·муж. (·франц. grippe) (мед.). Инфекционная болезнь - катарральное воспаление дыхательных путей, сопровождаемое лихорадочным состоянием; то же, что инфлуэнца
.

Википедия

Cost of goods sold

Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.

Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.

Примеры употребления для cost of sales
1. "Cost of sales are expected to increase primarily due to the increase in natural gas cost.
2. Cost of sales shot up by NIS 10 million, depressing its gross margin by 33% to NIS 8.5 million.
3. All that increased its cost of sales to NIS 300 million in the third quarter of 2007.
4. Intel said a $140m charge to third–quarter cost of sales had reduced earnings per share by around 2 cents.
5. Revenues fell 5 percent from $145.8 million to $13' million, while the cost of sales rose by 42 percent, and operating costs climbed by 10 percent.