"COS" most commonly refers to the cosine function in mathematics, a trigonometric function representing the ratio of the adjacent side to the hypotenuse in a right-angled triangle (\(\cos \theta = \frac{\text{adjacent}}{\text{hypotenuse}}\)). It is used to calculate sides/angles and model periodic motion. Other uses include a UK Certificate of Sponsorship for visas, or Cost of Sales/Services in accounting.
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