The retail inventory method is widely used by department stores and other types of retail businesses that are likely to keep periodic inventory records. 可能定期保留存货记录的百货商店和其他类型的零售企业广泛采用零售价格法。
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。