Installment sales shall be recorded based on gross profit rate method depending on their nature. 分期付款销货收入得视其性质按毛利百分比摊算入帐;
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。
To illustrate the gross profit method, assume that the beginning inventory on january1is$ 8.during the month, net purchases amount to$ 2 and net sales total$ 3. 为了说明毛利法,假定1月1日的期初存货是8美元,在这个月里,购货净额为2美元以及销货净额为3美元。