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  2. Trading statement - Wikipedia

    en.wikipedia.org/wiki/Trading_statement

    Therefore, Cost of sales = Goods available for sale - Closing inventory Cost of sales = £13520 - £2000 Cost of sales = £11520 Gross profit calculation: Gross profit = Sales - Cost of sales Gross profit = £13100 - £11520 Gross profit = £1580

  3. Cost of goods available for sale - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Goods_Available...

    Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period.It has the formula: [1] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale

  4. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    Similarly, the number of units bought is added to beginning inventory to get current goods available for sale. After each purchase, cost of current inventory is divided by current goods available for sale to get current cost per unit on goods. Also during the year, multiple sales happen. The Current goods available for sale is deducted by the ...

  5. Van - Wikipedia

    en.wikipedia.org/wiki/Van

    Van meaning a type of vehicle arose as a contraction of the word caravan. The earliest records of a van as a vehicle in English are in the mid-19th century, meaning a covered wagon for transporting goods; the earliest reported record of such was in 1829. The word caravan with the same meaning has been used since the 1670s.

  6. Commercial vehicle - Wikipedia

    en.wikipedia.org/wiki/Commercial_vehicle

    Trucks and vans, two types of vehicles common as commercial vehicles, operated by DR in Copenhagen, Denmark. A commercial vehicle is any type of motor vehicle used for transporting goods or paying passengers. Depending on laws and designations, a commercial vehicle can be any broad type of motor vehicle used commercially or for business purposes.

  7. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    The perpetual system records revenue each time a sale is made. Determining the cost of goods sold requires taking inventory. The most commonly used inventory valuation methods under a perpetual system are: first-in first-out (FIFO) last-in first-out (LIFO) (highest in, first out) (HIFO) average cost or weighted average cost

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  9. Basic utility vehicle - Wikipedia

    en.wikipedia.org/wiki/Basic_Utility_Vehicle

    The Institute for Affordable Transportation (IAT) sponsor an annual BUV Design Competition where engineering students bring their vehicles for judging and performance evaluation (including cost) and contribute to IAT's research and development efforts. This is an effort to develop a simple, low-cost utility vehicle that can benefit low-income ...