按照存货成本与零售价格的比率估计存货成本的方法。
一种估计存货价值的方法是毛利法,另一种方法是零售价格法。
One method of estimating inventory is the gross profit method; the other is called the retail inventory method.
零售价格法的一个主要优点是,它能为编制中期报表提供存货数据。 收藏。
One of the major advantages of the retail method is that it provides inventory figures for use in preparing interim statements.
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