TERMIUM Plus®

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COUT ACHAT MARCHANDISES VENDUES [1 record]

Record 1 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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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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