单词 | first-in, first-out |
释义 | first-in, first-out first-in, first-out AHD: [fûrst“¹n“ fûrst“out“] D.J. [6fT8st6!n 6fT8st6a&t]K.K. [6fPst6!n 6fPst6a&t]n.Accounting (名词)【会计学】 A method of inventory accounting in which the oldest remaining items are assumed to have been the first sold. In a period of rising prices, this method yields a higher ending inventory, a lower cost of goods sold, a higher gross profit (assuming constant price), and a higher taxable income.Also called FIFO 先进先出:一种把最早的存项当作是最先卖出的存货计算方法。在涨价期间,这种方法产生出高结盘、低售价、高毛收入(即理论常价)和高创税收入也作 FIFO |
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