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请解释cost of goods sold公式:

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/09 08:44:29
请解释cost of goods sold公式:
beginning inventory + cost of goods pruchased = cost of goods available for sale - ending inventory =cost of goods sold
看公式是个merchandising business:
beginning inventory 是原本的库存 + cost of goods purchased 采购的新货 = cost of goods available for sale 总共的库存
cost of goods available for sale 总共的库存 -cost of ending inventory 年底的库存 = 卖掉的货的cost
也就是 cost of goods sold.
再问: 谢谢。但原公式是:beginning inventory + cost of goods pruchased =cost of goods sold
再答: 除非假设 ending inventory=0, 也就是说卖出了所有的库存。要不然 beginning inventory + cost of goods pruchased 不等于 cost of goods sold。