It includes the cost of the direct materials used to produce the goods, the direct labor used to produce the goods, and all other direct costs associated with the production of the goods. In the case of services, cost of sales includes the labor costs or salaries of the employees and ...
Cr.sales revenue 15,000 贷:主营业务收入 15,000 Dr.cost of sales 12,000 借:主营业务成本 12,000 Cr.inventory--computer 12,000 贷:库存商品—电脑 12,000 3.初始成本计量 The inventory should be measured at cost. Cost includes the following: 采购成本purchase(price) 运费freight 存储storing ...
When both are employed, COGS is always smaller than cost of sales. It is because cost of sales includes other charges whereas COGS concentrates on a company’s direct costs. The COGS calculation shows the number of things a company creates. In contrast, the cost of sales calculation indicates...
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“Cost of sales” if said in a phrase then it basically is,manufacturing cost of units sold in a particular periodor simply cost. On the other hand “selling costs” include such costs that are incurred to make things available for sale. ...
没有区别。这两个是一个意思，cost of good sold includes actual cost of inventory, direct labor, direct materials, and manufacturing overhead.cost of good或者sales只是单纯指商品的成品。
What is the cost of goods sold? Cost of goods sold (COGS) is the direct cost of producing products that your business sells. Also referred to as “cost of sales”, COGS includes the cost of materials and labor directly related to the production of retail products. COGS differs from oper...
根据其字面意思,一般可将cost of sales、cost of goods sold和cost of revenue分别译为销售成本、销货成本和营业成本。 cost of sales销售成本 销售成本是指已销售产品的生产成本或已提供劳务的劳务成本以及其他销售的业务成本。包括主营业务成本和其他业务成本两部分,其中,主营业务成本是企业销售商品产品、半成品以及...
Inventories And Cost of Sales 6-1 Chapter6 6-2 C1 DeterminingInventoryItems Merchandiseinventoryincludesallgoodsthatacompanyownsandholdsforsale,regardlessofwherethegoodsarelocatedwheninventoryiscounted.Itemsrequiringspecialattentioninclude:GoodsinTransitGoodsDamagedorObsolete GoodsonConsignment 6-3 C1 GoodsinTransit...
It includes cost of raw materials used (direct materials), direct labor, and factory overhead.2. Non-manufacturing costs - not incurred in transforming materials to finished goods. These include selling expenses (such as advertising costs, delivery expense, salaries and commission of salesmen) and...