英文名称：COGS（Cost of Goods Sold） 中文名称：已售商品成本"也称销售成本或主营业务成本，指公司生产和销售与主营业务有关的产品或服务所必须投入的直接成本，主要包括原材料、人工成本及固定资产折旧等。e.g. Bunge Ltd. (BG), the White Plains, N.Y., agribusiness and food company, said that in its annual report, filed Monday with the Securities and Exchange Commission, it corrected 2007 net sales and cost of goods sold, which were overstated in its 2007 preliminary report. "