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coûts de vente

English translation: cost of sales

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:coûts de vente
English translation:cost of sales
Entered by: Thomas Ochiltree
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20:15 Feb 19, 2007
French to English translations [PRO]
Bus/Financial - Finance (general) / bookeeping
French term or phrase: coûts de vente
In a table of an audit report there are three columns listing "chiffres d'affaires"/"coûts des ventes"/"marge brute".
"Marge brut" is in each case a percentrage corresponding to the amount resulting from subtracting "coûts des ventes" from "chiffres d'affaires". I fully understand the concept, and realize that the costs associated with the sales are being deducted from turnover to give margin. My question, however, is whether "costs of sales" is the correct term of art in English for "coûts de vents" or whether there is another one.
Thomas Ochiltree
Local time: 14:48
cost of sales
Explanation:
not "costs of ..."

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Note added at 5 mins (2007-02-19 20:21:53 GMT)
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cost of sales Definitioncost of sales - definition of cost of sales - On an income statement, the cost of purchasing raw materials and manufacturing finished products.
www.investorwords.com/5484/cost_of_sales.html -
Selected response from:

swisstell
Italy
Local time: 20:48
Grading comment
Thanks.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3cost of goods sold (COGS) or cost of sales (COS)
Patricia Ferreira Larrieux
5sales
gabuss
4cost of sales
swisstell


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
cost of sales


Explanation:
not "costs of ..."

--------------------------------------------------
Note added at 5 mins (2007-02-19 20:21:53 GMT)
--------------------------------------------------

cost of sales Definitioncost of sales - definition of cost of sales - On an income statement, the cost of purchasing raw materials and manufacturing finished products.
www.investorwords.com/5484/cost_of_sales.html -


swisstell
Italy
Local time: 20:48
Specializes in field
Native speaker of: German
PRO pts in category: 65
Grading comment
Thanks.
Login to enter a peer comment (or grade)

6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
cost of goods sold (COGS) or cost of sales (COS)


Explanation:
Many references in the net. For example:

http://www.businessballs.com/finance.htm
cost of goods sold (COGS)
The directly attributable costs of products or services sold, (usually materials, labour, and direct production costs). Sales less COGS = gross profit. Effetively the same as cost of sales (COS) see below for fuller explanation.

cost of sales (COS)
Commonly arrived at via the formula: opening stock + stock purchased - closing stock.

Cost of sales is the value, at cost, of the goods or services sold during the period in question, usually the financial year, as shown in a Profit and Loss Account (P&L). In all accounts, particularly the P&L (trading account) it's important that costs are attributed reliably to the relevant revenues, or the report is distorted and potentially meaningless. To use simply the total value of stock purchases during the period in question would not produce the correct and relevant figure, as some product sold was already held in stock before the period began, and some product bought during the period remains unsold at the end of it. Some stock held before the period often remains unsold at the end of it too. The formula is the most logical way of calculating the value at cost of all goods sold, irrespective of when the stock was purchased. The value of the stock attributable to the sales in the period (cost of sales) is the total of what we started with in stock (opening stock), and what we purchased (stock purchases), minus what stock we have left over at the end of the period (closing stock).

Hope this helps!

Patricia Ferreira Larrieux
Italy
Local time: 20:48
Works in field
Native speaker of: Native in SpanishSpanish, Native in ItalianItalian

Peer comments on this answer (and responses from the answerer)
agree  Kim Metzger: http://www.investorwords.com/1158/Cost_Of_Goods_Sold.html
18 mins
  -> thanks, Kim! Nice reference!

agree  liz green: either COGS or COS is fine
34 mins
  -> thanks Liz!

agree  Charles Hawtrey: COS is what my co. used
16 hrs
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14 hrs   confidence: Answerer confidence 5/5
coûts des ventes
sales


Explanation:
"sales" tout court (proceeds) = chiffres des ventes ou ventes
Cf. Canadian Terminology

gabuss
Local time: 18:48
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 43
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