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cost of sales 1. ACC Umsatzaufwand m (IFRS/IAS); Selbstkosten pl, Umsatzaufwendungen fpl (cp. AE cost of goods sold, US-GAAP); Herstellungskosten pl der zur Erzielung der Umsatzerlöse erbrachten Leistungen, Umsatzkosten pl (synonymous: cost of goods sold; § 275 III 2. HGB: Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen); 2. GEN Einstandspreis m der verkauften WareEnglisch-Deutsch Fachwörterbuch der Wirtschaft > cost of sales
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себестоимость реализации
себестоимость реализованных товаров
Себестоимость товаров или услуг, реализация которых отражена в доходах; другими словами, себестоимость произведенной (закупленной) продукции плюс или минус изменение в запасах готовой продукции (или товаров).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
Синонимы
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Англо-русский словарь нормативно-технической терминологии > cost of sales
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Finthe sum of variable cost (see cost behavior) of sales plus factory overhead attributable to the sales -
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сокр. COSучет 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 как сумма себестоимости произведенной в данном периоде продукции либо стоимости товаров, закупленных в данном периоде с целью перепродажи, и стоимости запасов готовой продукции на начало периода за вычетом стоимости запасов на конец отчетного периода)Syn:See:cost of goods sold budget, cost of goods sold percentage, inventoriable cost, cost of goods manufactured, finished goods inventory* * ** * *. . Словарь экономических терминов . -
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рассчитывается как себестоимость покупок или производства, скорректированная на изменение запасов материальных ценностей. Это также название одной из статей в формах Отчета о прибылях и убытках (Profit and Loss Account formats). Также cost of goods sold - амер.
Специализированный англо-русский словарь бухгалтерских терминов > cost of sales
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Большой англо-русский и русско-английский словарь > cost of sales
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себестоимость реализованной продукцииАнгло-русский словарь экономических терминов > cost of sales
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Общая лексика: себестоимость -
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Общая лексика: себестоимость -
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Accounting: COS -
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< fin> ■ Selbstkosten pl -
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biaya penjualan -
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prodajna cijena -
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n.Wareneinsatz m. -
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• troškovi realizovanih proizvoda i usluga -
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Англо-русский словарь по экономике и финансам > cost of sales
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coût de revient des produits vendus -
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себестоимость реализованной продукцииEnglish-Russian dictionary of technical terms > cost of sales
См. также в других словарях:
cost of sales — ˌcost of ˈsales noun [uncountable] ACCOUNTING another name for cost of goods sold: • Fuel represented less than 3% of Carnival s cost of sales. * * * ► See Operating Costs. * * * cost of sales UK US noun [U] ACCOUNTING … Financial and business terms
cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Accounting dictionary
cost of sales — cost of goods sold; COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Big dictionary of business and management
cost of sales — COS The *direct costs of a product sold. Cost of sales includes *raw material costs, and costs directly attributable to production, but it excludes nonproduction *overheads. The *gross income of an item is calculated as its revenue less cost of… … Auditor's dictionary
cost of sales adjustment — COSA An adjustment to the trading profit of an organization as a result of a holding gain on the cost of sales. This occurs in current cost accounting … Accounting dictionary
cost of sales — 1. in retailing : the purchase cost or inventory value of merchandise sold during a stated period plus the cost of direct work thereon (as alterations or workroom charges) 2. in manufacturing : the production cost or inventory value of goods sold … Useful english dictionary
cost of sales — /ˌkɒst əv seɪlz/ noun all the costs of a product sold, including manufacturing costs and the staff costs of the production department, before general overheads are calculated. Also called cost of goods sold … Dictionary of banking and finance
cost of sales — /ˌkɒst əv seɪlz/ noun all the costs of a product sold, including manufacturing costs and the staff costs of the production department, before general overheads are calculated … Marketing dictionary in english
direct cost of sales — The cost of sales, expressed as direct materials, direct labour, and direct expenses only. The direct cost of sales excludes any overhead … Accounting dictionary
direct production cost of sales — See: direct cost of sales … Accounting dictionary
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia