《零售业概述》（英文版） Chapter 16 Inventory Valuation

Cost Method Physical Inventory System Book Inventory( Perpetual) FIFO LIFO

• Physical Inventory System • Book Inventory (Perpetual) – FIFO – LIFO

Retail Method Calculate Cost Complement Calculate Deductions from retail value Convert Retail Inventory Value to Cost

• Calculate Cost Complement • Calculate Deductions from Retail Value • Convert Retail Inventory Value to Cost