“COGS（cost of good sold）” 是指什么成本？ - 百度知道
28 June 2025 admin
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cogs，指已销售产成品的成本。 即：期初库存产成品成本+生产或购入产成品成本-期末库存产成品成本。 直译成销售成本，其实反映在利润表上就是营业成本，现在的利润表上没有分主营业务还是非主营业务了。
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