零售价格法

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 .

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。

The retail inventory method is widely used by department stores and other types of retail businesses that are likely to keep periodic inventory records .

运用零售价格法确定期末存货价值可举例说明如下

Determination of ending inventory by the retail method is illustrated as follows

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。

One of the major advantages of the retail method is that it provides inventory figures for use in preparing interim statements .

为解决发电侧市场最高限价的设置问题，以美国的投资回报率法（ROR）、英国的零售价格指数法（RPI-X）和利润上限法为基础，提出了动态价格上限设置模型。

To overcome the difficulty in designing price cap for regulation of electricity market , a novel model , dynamic price capping model , was proposed based on British RPI ( retail price index ), American ROR ( rate of return ) and PCM ( profit capping model ) .