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Longman Dictionary of Contemporary English
The Collaborative International Dictionary

n. 1 (plural of sale English) 2 The activities involved in selling goods or services. 3 The amount or value of goods and services sold.


n. income (at invoice values) received for goods and services over some given period of time [syn: gross sales, gross revenue]


A sale is the exchange of a commodity or money as the price of a good or a service. Sales (plural only) is activity related to selling or the amount of goods or services sold in a given time period.

The seller or the provider of the goods or services completes a sale in response to an acquisition, appropriation, requisition or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser generally executes the sale and it may be completed prior to the obligation of payment. In the case of indirect interaction, a person who sells goods or service on behalf of the owner is known as salesman or saleswoman.

In common law countries, sales are governed generally by the common law and commercial codes. In the United States, the laws governing sales of goods are somewhat uniform to the extent that most jurisdictions have adopted Article 2 of the Uniform Commercial Code, albeit with some non-uniform variations.

Sales (accounting)

In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales.

In financial ratios that use income statement sales values, "sales" refers to net sales, not gross sales. Sales are the unique transactions that occur in professional selling or during marketing initiatives.

Revenue is earned when goods are delivered or services are rendered. The term sales in a marketing, advertising or a general business context often refers to a contract in which a buyer has agreed to purchase some products at a set time in the future. From an accounting standpoint, sales do not occur until the product is delivered. "Outstanding orders" refers to sales orders that have not been filled.

General Journal




A sale is a transfer of property for money or credit. In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale.

Fees for services are recorded separately from sales of merchandise, but the bookkeeping transactions for recording "sales" of services are similar to those for recording sales of tangible goods.

Sales (disambiguation)

Sales are the activities involved in selling products or services. See also Sales (accounting), operating revenues earned by a company when it sells its products.

Sales may also refer to:

  • Sales (surname), a list of people so named
  • Sales, São Paulo, a municipality in the state of São Paulo, Brazil
  • Sales, Haute-Savoie, a village and commune in the Haute-Savoie département, France
    • Château de Sales, a ruined castle
    • Salesian priests
  • Sales (Colunga), a parish in the province of Asturias, Spain
  • Sâles, a municipality in the canton of Fribourg, Switzerland
  • Sales, Sarine, a village in the canton of Fribourg, Switzerland
Sales (Colunga)

Sales is one of 13 parishes (administrative divisions) in the Colunga municipality, within the province and autonomous community of Asturias, in northern Spain.

The population is 135 ( INE 2007).

Sales (band)

SALES is an American guitar-based pop band from Orlando, Florida. The band’s members are musicians Lauren Morgan and Jordan Shih.

In July 2014, the band was named "Ones to Watch" for the second half of 2014 by The Hype Machine for being one of the most blogged artists yet to release a long play album.

The band is independent and self-released their first 7" Single renee/tonka time on December 1, 2013 through the music platform Bandcamp.

Artwork for all of the band’s releases is done by collage artist and designer Alana Questell.

Sales (surname)

Sales is a surname which may refer to:

  • Arnaldo de Oliveira Sales, Hong Kong businessman and sports administrator
  • Campos Sales (1841–1913), Brazilian politician
  • David Sales (born 1977), English cricketer
  • Edu Sales (born 1977), Brazilian footballer
  • Eugênio de Araújo Sales, Brazilian cardinal
  • Fernando Sales (1977), Spanish footballer
  • Francis de Sales (1567–1622), Catholic saint
  • Francis De Sales (actor) (1912–1988), American actor
  • Hayley Sales (born 1986), American singer-songwriter
  • Hunt Sales (born 1954), American rock and roll drummer, brother of Tony Sales
  • João Francisco de Sales (born 1986), Brazilian footballer
  • Leigh Sales, Australian journalist
  • Luis Sales (1745–1807), Spanish missionary
  • Luiz Fernando Corrêa Sales (born 1988), Brazilian footballer
  • Miguel Angel Villacorta Sales, Jr. (born 1975), Filipino Artist
  • Nancy Jo Sales (born 1964), American journalist
  • Nykesha Sales (born 1976), American basketball player
  • Ruby Sales (born 1948), American social activist
  • Scott Sales, American politician
  • Simone Sales (born 1988), Italian footballer
  • Soupy Sales (1926-2009), American comedian
  • Thiago Sales (born 1987), Brazilian footballer
  • Thomas Sales (1868–1926), Canadian politician
  • Tony Sales (born 1951), American rock musician, brother of Hunt Sales
  • Wayne Sales (born 1949), Canadian businessman

Usage examples of "sales".

The Cyberbooks project had reached the point where they could brief the sales force.

Y'see, what you're doing with this Cyberbooks idea, basically, is asking the sales force to learn a whole new way of doing their job.

The other editors and most of the sales force were up in arms over the Cyberbooks project.

Why didn't they all have pocket computers, so they could punch up the sales figures and have them in hard numbers right before their eyes?

How's the sales force going to tell how many copies he ought to sell if he's never had a book out there before?

His stories about his youthful adventures in the sales end of the publishing business had been a way to pass the time, and to hide the terrible smoldering jealousy he felt burning in his guts.

It looked much smaller in the sales manager's longfingered, big-knuckled hands.

Not when my sales people are out there trying to get the wholesalers and bookstore managers to order the title.

Every once in a while I forget that sales managers aren't supposed to know anything about literature.

But he saw that the sales manager was genuinely concerned, truly worried about the conflict that was about to break over his head.

But it seems to me that this Cyber-thing is gonna mean you won't need us sales people.

Bunker explained to them that since sales were bound to increase, the company would have to hire more sales people, which meant that most of the present sales personnel would get promoted, they expressed a cynical kind of skepticism that bordered on mutiny.

What it meant was, if your sales figures for the week were good, your office got bigger.

Just about the only person who seemed to understand what was going on, really, was the sales manager.

Can you imagine the sales people on this ship going out and selling Crime and Punishment or Bleak House?