零售价法是估计销售成本和期末存货成本的一种方法。

A method of estimated the cost of goods sold and ending inventory.

youdao

企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。

The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.

youdao

取而代之的是在期末时，由企业盘点实存数，然后利用单位成本来确定出期末存货成本。

Instead, at the end of the period, the business makes a physical count of the inventory on hand and applies the unit cost to determine the cost of ending inventory.

youdao