Examlex
Tables contain all of the data in the database.
Beginning Merchandise Inventory
The value of goods on hand at the start of an accounting period for the purpose of sale in the course of business.
Ending Merchandise Inventory
The final value of a company's inventory at the end of an accounting period, calculated by adding purchases to beginning inventory and subtracting cost of goods sold.
Gross Profit Rate
The ratio of gross profit to net sales, expressed as a percentage, indicating the efficiency of sales relative to the cost of goods sold.
Net Sales
The revenue from goods or services sold after deducting returns, allowances for damaged or missing goods, and any discounts allowed.
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