retail method（of inventory） 零售价盘存法
An accounting procedure for estimating the value of a store’s merchandise.This method calculates a store’s total inventory value by taking the total retail value of the items that were originally in inventory，subtracting the total sales，and then multiplying that dollar amount by the cost-to-retail ratio（the percentage by which goods are marked up from their wholesale purchase price to their retail sales price）.
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