TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

cost of goods sold [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-25

English

Subject field(s)
  • Financial Accounting
  • Cost Accounting
  • Corporate Economics
DEF

[In manufacturing] the cost of production of finished goods sold. In some instances overhead, especially fixed items of overhead, is excluded; rarely, certain selling and administrative expenses are included.

OBS

cost of goods sold: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité analytique
  • Économie de l'entreprise
DEF

Dans une entreprise de fabrication, chiffre égal au stock initial de produits finis, augmenté du coût des produits fabriqués durant l'exercice et diminué du stock final de produits finis.

OBS

Le coût des produits vendus, déduit du chiffre d'affaires, permet de déterminer la marge brute.

OBS

coût des ventes : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad de costos
  • Economía empresarial
DEF

Coste de los bienes vendidos. Cuando se han producido por la empresa se suman los costes de materias primas y auxiliares, los gastos directos e indirectos y la amortización y, cuando son bienes comprados, se tiene en cuenta el gasto de transporte. Normalmente se calcula comprando el saldo de la cuenta de compras con la diferencia.

OBS

coste de las ventas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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Record 2 2010-10-26

English

Subject field(s)
  • Financial Accounting
  • Trade
DEF

The beginning inventory plus purchases less ending inventory.

CONT

Cost of goods sold is [a] portion of the income statement for a merchandising business. [It] shows the cost to the seller of buying the goods which it sold to customers. Computation of cost of goods sold involves knowing the cost of beginning and ending inventories of the accounting period and the cost of goods purchased during the period.

French

Domaine(s)
  • Comptabilité générale
  • Commerce
DEF

Dans une entreprise commerciale, chiffre égal au stock initial de marchandises, augmenté des achats de l'exercice et diminué du stock final de marchandises.

CONT

Le coût des marchandises vendues, déduit du chiffre d'affaires, permet de déterminer la marge brute (ou marge commerciale).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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