cost of goods sold

(accounting) The expense of acquiring the inventory that is sold during a given accounting period.

Japanese Meaning

売上原価 / 販売された在庫商品の取得にかかった費用

The company's cost of goods sold increased last quarter due to rising raw material prices.

原材料価格の上昇により、当社の売上原価は前四半期に増加しました。

Sense（1）

(accounting) The expense of acquiring the inventory that is sold during a given accounting period.

costs of goods sold

（ plural ）