As discussed earlier, you can calculate the gross margin percentage by using the following formula:




To demonstrate the use of this ratio, consider the following information from the 2000 Annual Report of Abercrombie & Fitch.


Abercrombie's gross margin held at a rather high 41-43 per cent over those three years. You should now understand the distinction between accounting for a service company and a merchandising company. The next chapter continues the discussion of merchandise inventory carried by merchandising companies.

最后修改: 2019年05月28日 星期二 12:12