于同學(xué)
2021-05-19 14:02what's the difference b/w costs of sales and cost of good sold? If we are calculating COGS why are they not following the formula by subtracting the INVe? thanks
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Irene助教
2021-05-19 14:53
該回答已被題主采納
同學(xué)你好
這兩個(gè)概念是一樣的。只不過COGS是US GAAP下的叫法,COS是IFRS下的叫法。都表示存貨出售后的轉(zhuǎn)結(jié)到利潤(rùn)表中的成本。
