Examlex
What is the purpose of the International Chamber of Commerce terms?
Beginning Inventory
The value of goods available for sale at the start of an accounting period, carried over from the end of the previous period.
Cost of Goods Sold
This term refers to the direct costs attributable to the production of the goods sold by a company, including the cost of materials and labor.
Perpetual Inventory
An inventory management system where updates are made continuously to record sales and purchases, providing a real-time view of inventory levels.
Purchase Price
The amount of money paid or agreed to be paid by the buyer to acquire an asset, product, or service from a seller.
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