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Cost of sales

On an 

Income statement

, the cost of purchasing raw materials and manufacturing finished products. Equal to the beginning inventory plus the cost of goods purchased during some period minus the ending inventory. also called 

Cost Of Goods Sold

 (COGS).



Related Terms: 8

COGS

,

Cost Of Goods Sold

,

Call

,

FIN

,

Income statement

,

Inc.

,

Purchase

,

Ring


Other Related Pages:

Category: Technical_Analysis


Starting With: C


Semi Related Terms: 479  CLICK HERE TO VIEW

10-Q

,

Accelerated Cost Recovery System

,

Account statement

,

Acquisition cost

,

Average collection period

,

Accrual of discount

,

Amortization of premium

,

At par

,

All or any part

,

At best

,

At call

,

All-risks coverage

,

At risk

,

Add-on service

,

Abstract of title

,

Action to quiet title

,

As is

,

Assignment to creditors

,

Attorney in fact

,

Annual mortgagor statement

,

Assignment of mortgage

,

A shares

,

Average price per share

,

At the money

,

Across the board

,

Additional paid-in capital

,

Against the box

,

At the bell

,

At the close

,

At the figure

,

At the full

,

At the market

,

At the opening order

,

Automated Pricing and Reporting System

,

Away from the market

,

Below the line

,

Book inventory

,

Books of final entry

,

Books of original entry

,

Book value per share

,

Banking Act of 1933

,

Bid-to-cover ratio

,

Bureau of Public Debt

,

Brought over the wall

,

Buying on margin

,

Buy minus

,

Buy minus order

,

Buy on close

,

Buy on opening

,

Buy the book

,

Basic earnings per share

,

Balance of payments

,

Base period

,

Board of Governors

,

Breaking the syndicate

,

Bill of exchange

,

Bill of sale

,

Breach of trust

,

By the book

,

Back-end load

,

B shares

,

Buy and write

,

Blackout period

,

Before-tax income

,

Breadth-of-market theory

,

Beat the gun

,

Capitalized cost

,

COGS

,

Combined financial statement

,

Common-size statement

,

Consolidated financial statement

,

Cost Accounting

,

Cost Of Goods Sold

,

Cost of sales

,

Current income

,

Call

,

Call date

,

Called away

,

Called bond

,

Call price

,

Call protection

,

Call risk

,

Certificate of Participation

,

Committee on Uniform Securities Identification Procedures

,

Call money rate

,

Code of procedure

,

Capitalization of income

,

Cost of Living Adjustment

,

Cost-of-living index

,

Council of Economic Advisers

,

Cash and carry trade

,

Chasing the market

,

Cheapest to deliver

,

Chicago Board of Trade

,

Commodities Exchange Act

,

Commodity-product spread

,

Cost basis

,

Cost-of-living rider

,

Certificate of stock

,

Cost of carry

,

Certificate of title

,

Cancellation of debt

,

Certificate of Claim

,

Closed-end credit

,

Closing statement

,

Cost of debt capital

,

Cost of funds

,

Cure period

,

Closed-end fund

,

Closed-end investment company

,

C shares

,

Call option

,

Call ratio backspread

,

Call swaption

,

Class of options

,

Close to the money

,

Covered call

,

Certificate of Occupancy

,

Cloud on title

,

Cash or Deferred Arrangement

,

Class A Shares

,

Class B Shares

,

Crash of 1929

,

Crash of 1987

,

Child and dependent care credit

,

Coefficient of determination

,

Cup and handle

,

Certificate of delivery

,

Close a position

,

Closing purchase

,

Cornering the market

,

Curbs in

,

Depreciated cost

,

Deposit in transit

,

Date of issue

,

Date of payment

,

Division of Enforcement

,

Division of Investment Management

,

Division of Market Regulation

,

Date of record

,

Distribution period

,

Dividend in arrears

,

Desk (the)

,

Division of labor

,

Durable goods orders

,

Doing business as

,

Durable Power of Attorney

,

Date of maturity

,

Debtor in possession

,

Debtor-in-possession financing

,

Deed of Release

,

Deed of Trust

,

Discharge of bankruptcy

,

Discharge of lien

,

Due-on-sale clause

,

Dollar cost averaging

,

Deep in the money

,

Deep out of the money

,

Deed of Surrender

,

Department of Housing and Urban Development

,

Dogs of the Dow

,

Disposable income

,

Depth of market

,

Eurodollar certificate of deposit

,

Escrowed to maturity

,

Either-or order

,

Edge Act

,

Employer Cost Index

,

Employment Cost Index

,

E-mini

,

Exchange of spot

,

Employee Stock Purchase Plan

,

Ex-all

,

Employee Retirement Income Security Act of 1974

,

Earned income tax credit

,

Financial statement

,

First In First Out

,

Fixed cost

,

Form 10-Q

,

Federal Savings and Loan Association

,

First call date

,

Fixed income

,

Fixed income equivalent

,

Fixed-income arbitrage

,

Flight to quality

,

Flow of funds

,

Federal Call

,

Fill or kill

,

Front-ending an order

,

Forward P/E

,

Fully diluted earnings per share

,

Factors of production

,

Favorable balance of trade

,

Front-end load

,

Form S-1

,

Friends and family offering

,

Fair Credit Reporting Act

,

Fair Debt Collection Practices Act

,

Full faith and credit

,

Family of funds

,

Fund of funds

,

Free and clear

,

Federal Insurance Contributions Act

,

Free right of exchange

,

FIN

,

Gross income

,

Good delivery

,

Glass-Steagall Act

,

Good Til Canceled

,

G-7

,

General Agreement on Tariffs and Trade

,

Gross National Product

,

G-8

,

Grace period

,

Good faith

,

Growth and income fund

,

Good title

,

Gather in the stops

,

Historical cost

,

Hart-Scott-Rodino Act of 1976

,

Hit the bid

,

House call

,

House of issue

,

Health Insurance Portability and Accountability Act

,

Holder in due course

,

Home equity line of credit

,

Home Mortgage Disclosure Act

,

HUD-1 statement

,

Holding period

,

Head and shoulders

,

Hammering the market

,

Held at the opening

,

Holding the market

,

Income statement

,

Interim statement

,

Income bond

,

In escrow

,

In-house

,

Investment Advisor Act of 1940

,

Investment Company Act of 1940

,

Income coverage

,

Income stock

,

In line

,

Income distribution

,

Intermediate goods

,

Insider Trading sanctions Act of 1984

,

Internal Rate of Return

,

Indication of interest

,

Inc.

,

In intestacy

,

Inventory financing

,

In play

,

In-process research and development

,

Income fund

,

Income risk

,

I/O strip

,

Income property

,

Income replacement ratio

,

In-service withdrawal

,

Income exclusion rule

,

Imbalance of orders

,

In and out

,

In sympathy

,

In the tank

,

Jointly and severally

,

Jumping the gun

,

Joint and several liability

,

Joint and survivor annuity

,

Last In First Out

,

Lender of last resort

,

Law of one price

,

Lending at a rate

,

Limit-on-close order

,

Law of demand

,

Law of supply

,

London International Financial Futures and Options Exchange

,

Letter of comment

,

Lockup period

,

Line of credit

,

Loan-to-cost

,

Loan-to-value

,

Lock-in

,

Lease-purchase agreement

,

Leading the market

,

Locked in

,

Long-term gain or loss

,

Level I quotes

,

Manufacturing overhead

,

Minus yield

,

Maintenance call

,

Make a market

,

Margin call

,

Market on close order

,

Mark-to-market

,

Medium of exchange

,

Marginal propensity to consume

,

Money at call

,

Minus tick

,

Net income

,

Net income multiplier

,

Net Operating Income

,

Negotiable certificate of deposit

,

Negotiable Order of Withdrawal

,

Notice of Sale

,

National Association of Securities Dealers

,

National Association of Securities Dealers Automated Quotations system

,

Notice period

,

Null and void

,

Notice of Default

,

Naked call

,

National Association of Real Estate Investment Trusts

,

Off the books

,

Original cost

,

Office of Thrift Supervision

,

Out-of-favor

,

Over-the-Counter

,

On-floor order

,

On margin

,

Or better

,

Other income

,

Opinion of title

,

On account

,

On-the-spot loan

,

Open-end credit

,

Open-end mortgage

,

Open-end fund

,

Open-end management company

,

Option income fund

,

Out of the money

,

Open-end lease

,

Old age, survivors, and disability insurance

,

Ordinary income

,

On-balance volume

,

On close

,

One man picture

,

On open

,

On the opening

,

Pooling of interests

,

Profit and loss statement

,

Pro forma

,

Property inventory

,

Payment-in-kind security

,

Phantom income

,

Preliminary official statement

,

Price Value of a Basis Point

,

Provisional call feature

,

Purchase

,

P&L

,

Primary earnings per share

,

Provision for income taxes

,

Public goods

,

Proxy statement

,

Per stirpes

,

Power of Attorney

,

Prioritization of debt

,

Purchase-money mortgage

,

Premium income

,

Passive income

,

Purchase agreement

,

Prudent Expert Act

,

Paid-in capital

,

Paid-in surplus

,

Payback period

,

Private Investment in Public Equity

,

Preservation of capital

,

Point-and-figure chart

,

Painting the tape

,

Plus tick

,

Plus tick rule

,

Put/call ratio

,

Quiet period

,

Replacement cost

,

Reports and Records

,

Return of capital

,

Return on Capital

,

Return on Invested Capital

,

Return on Total Assets

,

Regulation Q

,

Reading the tape

,

Regulation D

,

Regulation G

,

Regulation T

,

Regulation U

,

Round of funding

,

Rules of Fair Practice

,

Rate of exchange

,

Reciprocal of European terms

,

Replacement cost insurance

,

Registration Statement

,

Regulation A

,

Right of first refusal

,

Right of rescission

,

Right to Know

,

Revolving line of credit

,

Right of recourse

,

Rule of 78

,

Raw land

,

Redemption period

,

Right of redemption

,

Retirement Equity Act of 1984

,

Return on Capital Employed

,

Rate of return

,

Real rate of return

,

Ring

,

Selling, General and Administrative Expenses

,

SG&A

,

Savings and Loan

,

Sight letter of credit

,

S&L

,

State bank

,

Securities and Exchange Commission

,

Segregation of securities

,

Sell plus

,

Sell the book

,

Standard of living

,

Second-to-die insurance

,

Statute of Limitations

,

Sale and leaseback

,

Satisfaction of debt

,

Staggered board of directors

,

Selling the spread

,

Selling short against the box

,

Shorting against the box

,

Short purchase

,

S Corporation

,

Short-term gain or loss

,

Sin tax

,

Subchapter M

,

Subchapter S Corporation

,

Schedule C

,

Securities Act of 1933

,

Securities Acts Amendments of 1975

,

Securities Exchange Act of 1934

,

Seek a market

,

S&P phenomenon

,

Stop and reverse

,

Total cost

,

T-Bill

,

Term to maturity

,

Take a position

,

Trailing P/E

,

Tenancy by the entirety

,

Termination Statement

,

Truth in Lending

,

Tenancy at will

,

The Street

,

Timing the market

,

Taxable income

,

Taxpayer Relief Act of 1997

,

Tax Reform Act of 1986

,

Tax Reform Act of 1993

,

Take a bath

,

U.S. Government Agency Security

,

U.S. Savings Bond

,

U.S. Treasury

,

U.S. Treasury Bill

,

U.S. Treasury Bond

,

U.S. Treasury Note

,

U.S. Treasury Securities

,

Uniform Securities Act

,

Uncovered call

,

Unit of trade

,

Unit of trading

,

Victim Impact Statement

,

Vesting period

,

Williams Act

,

Waiver of premium

,

Widow-and-orphan stock

,

W-2 Form

,

W formation

,

When, as, and if issued

,

X or XD

,

Year-To-Date

,

Yield to call

,

Yield to maturity

,

Yield to worst

,

Y shares

,

Zero-minus tick

,

Zero-plus tick


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