Question

请解释cost of goods sold公式：

Answer 1

看公式是个merchandising business：

beginning inventory 是原本的库存 ＋ cost of goods purchased 采购的新货 ＝ cost of goods available for sale 总共的库存

cost of goods available for sale 总共的库存 －cost of ending inventory 年底的库存 ＝ 卖掉的货的cost

也就是 cost of goods sold.