会计cogs

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COGS已售商品成本一家公司赚取收入的产品或货品的成本。有时称为销售成本。

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Manufactory CompanyCost of Goods Sold:Beginning finished goods inventory 110,000Add costs of goods manufactured 850,000Goods available for sale 960,000Less: Ending finished goods inventory <150,000>COGS 810,000You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made. The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.FeaturesThe following graphic shows how the COGM and COGS are calculated using Product Cost Planning: 成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；

Manufactory CompanyCost of Goods Sold:Beginning finished goods inventory 110,000Add  costs of goods manufactured 850,000Goods available for sale 960,000Less: Ending finished goods inventory <150,000>COGS 810,000You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made.The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.FeaturesThe following graphic shows how the COGM and COGS are calculated using Product Cost Planning:成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；

主营业务成本（Cost of goods sold, COGS）主营业务成本是指公司生产和销售与主营业务有关的产品或服务所必须投入的直接成本，主要包括原材料、人工成本（工资）和固定资产折旧等。“主营业务成本”用于核算企业因销售商品、提供劳务或让渡资产使用权等日常活动而发生的实际成本。“主营业务成本”账户下应按照主营业务的种类设置明细账，进行明细核算。期末，应将本账户的余额转入“本年利润”账户，结转后本账户应无余额望采纳，亲~

主营业务成本（Cost of goods sold, COGS）。

主营业务成本是指公司生产和销售与主营业务有关的产品或服务所必须投入的直接成本，主要包括原材料、人工成本（工资）和固定资产折旧等。

“主营业务成本”用于核算企业因销售商品、提供劳务或让渡资产使用权等日常活动而发生的实际成本。“主营业务成本”账户下应按照主营业务的种类设置明细账，进行明细核算。期末，应将本账户的余额转入“本年利润”账户，结转后本账户应无余额。

附有销售退回条件的商品销售

是指购买方依照有关协议有权退货的销售方式。在这种销售方式下，如果企业能够按照以往的经验对退货的可能性作出合理估计的，应在发出商品时，将估计不会发生退货的部分确认收入，估计可能发生退货的部分，不确认收入；如果企业不能合理地确定退货的可能性，则在售出商品的退货期满时确认收入。

对于估计可能发生退货部分的已发出商品，以及不能合理地确定退货可能性的发出商品，应将其成本转入“发出商品”科目；对于估计不会发生退货的部分，其账务处理比照一般销售商品账务处理规定办理。