gross sales
gross sales 销售总额 以发票价格计算的销售总金额，不扣减折扣、折价、退货、回扣或进行其他调整。
Search Results for: gross sales
average gross sales
The amount of total sales divided by the number of sales transactions in a specific period.
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gross sales
Total sales (esp. in retail) before deductions for returns and allowances. — Also termed sales in gross.
gross profit
Total sales revenue less the cost of the goods sold, no adjustment being made for additional expenses and taxes. Cf. net profit. [Cases: Internal Revenue 3175; Taxation 979, 996. C.J.S. Internal Revenue §§ 107–108, 110, 112; Taxation §§ 1732–1733.]
commercial unit
commercial unit. A unit of goods that by commercial usage is a single whole for purposes of lease and whose division materially impairs its character or value in the relevant market or in use. UCC § 2-105(6). • Under the UCC, “a commercial unit may be a single article (as a machine) or a set
net profit
Total sales revenue less the cost of the goods sold and all additional expenses. — Also termed net revenue. Cf. gross profit. [Cases: Internal Revenue 3175; Taxation 980, 996. C.J.S. Internal Revenue §§ 107–108, 110, 112; Taxation §§ 1715–1716, 1732–1733.]
percentage lease
A lease in which the rent is based on a percentage of gross (or net) sales or profits, typically with a set minimum rent. [Cases: Landlord and Tenant 200.2.]
laesio enormis
laesio enormis (lee-shee-oh i-nor-mis). [Law Latin “excessive loss” or “abnormal loss of more than half”] Roman & civil law. 1. The sale of a thing for which the buyer paid less than half its real value. • The seller could rescind the sale, but the buyer could keep the item purchased by paying the full