coût des marchandises vendues

CONT: Le coût des marchandises vendues, déduit du chiffre d'affaires, permet de déterminer la marge brute (ou marge commerciale).

CONT: Cost of goods sold is [a] portion of the income statement for a merchandising business. [It] shows the cost to the seller of buying the goods which it sold to customers. Computation of cost of goods sold involves knowing the cost of beginning and ending inventories of the accounting period and the cost of goods purchased during the period.