m****r
发帖数: 59 | 1 Operating expenses include buying, warehousing, and occupancy costs as opposed
to cost of goods sold.
The above is one accounting method used by Wal-Mart.
Cost Of Goods Sold : Costs of inventory that are expensed because the units
have been sold. Also known as COGS, cost of revenue, and cost of sales.
What does "that are expensed because the units have been sold" mean? Expenses
like salaries? Shop rents? etc.? Or the expenses incured because the sale
prices are higher than the costs of the Goods | x*********n
发帖数: 6 | 2 COGS is just the cost of inventories that are sold in a certain period. It
includes the prices of the inventories when you procure them, and sometimes
includes the relevant shipping&handling costs which are closely connected to
the procurement of inventories.(Not for your Wal-mart case though since you
said buying cost is accounted as operating expenses, instead of COGS) So, it
means exactly what its name tells you.
Example: Wal-mart bought 100 units of toys to sell this month,$1 each, so
total
【在 m****r 的大作中提到】
: Operating expenses include buying, warehousing, and occupancy costs as opposed
: to cost of goods sold.
: The above is one accounting method used by Wal-Mart.
: Cost Of Goods Sold : Costs of inventory that are expensed because the units
: have been sold. Also known as COGS, cost of revenue, and cost of sales.
: What does "that are expensed because the units have been sold" mean? Expenses
: like salaries? Shop rents? etc.? Or the expenses incured because the sale
: prices are higher than the costs of the Goods
| b****e
发帖数: 1275 | 3 to use iamfainting's condom example.. lol.. you bot 100 condoms at 1.3 each,
then sold 50 at 1.5 each.
your revenue is 75, COGS is 50x1.3=65 (walmart uses LIFO i believe but it's
irrelevant here)
you still have 50 at hand.. which becomes your inventory, which is an asset,
valued at 50x1.3=65
【在 m****r 的大作中提到】
: Operating expenses include buying, warehousing, and occupancy costs as opposed
: to cost of goods sold.
: The above is one accounting method used by Wal-Mart.
: Cost Of Goods Sold : Costs of inventory that are expensed because the units
: have been sold. Also known as COGS, cost of revenue, and cost of sales.
: What does "that are expensed because the units have been sold" mean? Expenses
: like salaries? Shop rents? etc.? Or the expenses incured because the sale
: prices are higher than the costs of the Goods
| h******h
发帖数: 655 | 4
opposed
COGS就是进货成本，比如你卖了100块钱的东西花80进的，80就是COGS，哪怕你又花了10
块钱的交通费和5块钱的人工费，COGS就只有80，这其他的15块就是OE，Gross Margin就
是100－80＝20，再减去15的OE，剩下5块的net income。
Expenses
【在 m****r 的大作中提到】
: Operating expenses include buying, warehousing, and occupancy costs as opposed
: to cost of goods sold.
: The above is one accounting method used by Wal-Mart.
: Cost Of Goods Sold : Costs of inventory that are expensed because the units
: have been sold. Also known as COGS, cost of revenue, and cost of sales.
: What does "that are expensed because the units have been sold" mean? Expenses
: like salaries? Shop rents? etc.? Or the expenses incured because the sale
: prices are higher than the costs of the Goods
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