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公司财报

Cost of sales

/kɒst əv seɪlz/
销货成本
company 1 篇文章 更新于 2026-11-12 15:24 CEFR B2

01定义Definition

The direct cost of the goods sold: components, manufacturing and shipping. Also called cost of goods sold.

销货成本

04数字怎么看The numbers

Move变动Where it appeared出现位置What it means这句话在说什么
—Apple's best year ever comes with a memory bill that will not stop growing
销货成本 · 第 4 张术语卡
Memory sits here, which is why a chip price reaches the gross-margin line so quickly.
销货成本之上是营收,之下是毛利;研发、销售、管理费都不计在这里,所以毛利高不等于净利高。硬件公司的销货成本里,存储、面板、芯片、结构件各占一块。存储是标准化程度最高、价格波动最大的那一块,因此也最容易把整个毛利率带偏。

08延伸阅读Further reading

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