On the other hand, the method that yields the highest figure for the cost of goods sold will yield the lowest figure for gross profit and lowest figure for inventory.
另一方面,计算出的销货成本最高的那种方法将会导致销货毛利和存货成本最低。
One method of estimating inventory is the gross profit method; the other is called the retail inventory method.
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。
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