先进先出法

1
FIFO
... EOQ (Economic order quantity) 经济订货批量 FIFO (Fist-in,Fist-out) 先进先出法 Firm Planned Order 确认计划订单 ...

短语

1
存货成本先进先出法
first in first out method of inventory costing ; First in-first out ; FIFO
2
用先进先出法
First In First Out ; FIFO
3
以先进先出法
First In First Out ; FIFO

1
指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。
Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
2
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
3
后进先出法与先进先出法相比，前者将导致报告的毛利相对较大，后者将导致报告的毛利最小。
The LIFO method will cause the reporting of relatively large gross profit as compared with FIFO, which will hold reported gross profit to minimum.

先进先出法
先进先出法是指以先购入的存货应先发出(即用于销售或耗用) 这样一种存货实物流动假设为前提，对发出存货进行计价的一种方法。采用这种方法，先购入的存货成本单位在后购入存货成本之前转出，据此确定发出存货和期末存货的成本。具体方法是：收入存货时，逐笔登记收入存货的数量、单价和金额; 发出存货时，按照先进先出的原则逐笔登记存货的发出成本和结存金额。先进先出法可以随时结转存货发出成本，但较繁琐。如果存货收发业务较多，且存货单价不稳定时，其工作量较大。在物价持续上升时，期末存货成本接近于市价，而发出成本偏低，会高估企业当期利润和库存存货价值；反之，会低估企业存货价值和当期利润。

点击反馈