TERMIUM Plus®

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RETAIL METHOD [1 record]

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Alphabetical list of terms

Record 1 2002-04-05

English

Subject field(s)
  • Financial Accounting
DEF

A method of reducing to estimated cost the book or physical inventory carried at retail value by a retail organization and, by extension, determining cost of goods sold for a period. A cost-to-retail percentage, developed from stock purchase records priced at both cost and retail and adjusted for markups, markdowns and any subsequent revisions, is applied to inventory priced at retail.

French

Domaine(s)
  • Comptabilité générale
DEF

Pour les magasins de vente au détail, méthode d'estimation du coût des stocks qui exige que l'on tienne des registres où figurent les achats tant au prix coûtant qu'au prix de détail. On détermine alors le coût estimatif des stocks en multipliant l'inventaire comptable évalué au prix de détail (compte tenu, s'il y a lieu, des manquants) par le ratio du coût des marchandises à leur prix de détail.

Key term(s)
  • inventaire au prix de détail
  • inventaire au détail

Spanish

Campo(s) temático(s)
  • Contabilidad general
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