cost of sales

cost of sales的音标是[kɔːst əʊ sɪz]。

基本翻译是“销售成本”。

速记技巧是注意发音中的/k/音和/əʊ/音。同时，要注意区分cost和costs这两个单词，cost是动词，而cost of sales是名词短语，其中的of表示“…的”。

Cost of sales的英文词源：

Cost of sales这个词汇来源于拉丁语“costatus”，意为“花费的，消耗的”。

变化形式：cost-成本，costs-费用，revenue-收益，income-收入，profit-利润，margin-利润，expense-支出，overhead-间接费用，outturn-实得额。

相关单词10个：

1. Expense：expense这个词可以指在经营过程中产生的各种费用，如交通费、餐饮费等。这个词源于拉丁语“expensis”，意为“花费”。

2. Revenue：这个词表示经营过程中产生的收益或收入，通常指销售商品或提供服务所获得的货币收入。这个词源于拉丁语“reverentia”，意为“尊敬或崇高”。

3. Profit：profit这个词表示经营过程中产生的利润，通常指销售收入减去成本和各种费用后的剩余。这个词源于拉丁语“profitus”，意为“有益的”。

4. Overhead： overhead这个词表示间接费用或管理费用，通常指企业在运营过程中产生的非直接成本费用。这个词源于中世纪英语“overhead”，意为“在上方”。

5. Income：income这个词表示个人或企业在一定期间内所获得的全部收入，通常包括工资、利息、租金等。这个词源于拉丁语“incomptus”，意为“未被计量的”。

以上是关于cost of sales的词源、变化形式和相关单词的解释，希望对你有所帮助。

常用短语：

1. Cost of goods sold (COGS)

2. Operating costs

3. Variable costs

4. Fixed costs

5. Total costs

6. Cost recovery

7. Cost optimization

双语例句：

1. The company"s cost of goods sold increased due to higher production expenses.

2. Operating costs have remained stable despite the rising commodity prices.

3. Variable costs account for a significant portion of the company"s total expenses.

4. Fixed costs are a major burden for small businesses that cannot easily adjust their operations.

5. Total costs are a comprehensive measure of a company"s financial performance, including both fixed and variable expenses.

6. Cost optimization is essential for companies to maintain profitability in a competitive market.

7. The company must constantly monitor its costs to ensure cost recovery and cost optimization.

英文小作文：

The importance of controlling costs cannot be overstated in today"s business environment. Companies must constantly strive to reduce their costs while maintaining or improving their products and services to stay competitive in the market. Cost of goods sold (COGS) is one of the key areas that businesses need to focus on, as it represents the expenses incurred in producing and delivering goods to customers.

To achieve cost optimization, businesses can consider various strategies, such as improving production efficiency, reducing waste, and streamlining operations. By doing so, companies can improve their profitability and remain competitive in the market. Additionally, businesses should regularly monitor their costs to ensure they are aligned with market conditions and are in line with their long-term goals.