売価還元法とは、棚卸資産の評価方法の一つで、値入率等の類似性に基づく棚卸資産のグループごとの期末の売価合計額に原価率を乗じて求めた金額を期末棚卸資産の価額とする方法をいいます。
売価還元法は、取扱品種の極めて多い小売業等の業種における棚卸資産の評価に適用されます。
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