先进先出法

先进先出法，通常称为FIFO，是基于这样一个假定，即成本应按发生的先后顺序抵减收益。

The first-in , first-out method , which is often referred to as FIFO , is based on the assumption that costs should be charged against revenue in the order in which they were incurred .

关于计算存货的定期后进先出法和先进先出法的简单算法

Simple algorithm of regular last in first out and first in first out

也许由于这一原因，许多企业从使用先进先出法改为使用后进先出法。

Perhaps for this reason , many businesses change from FIFO to LIFO .

浅谈存货计价的先进先出法与后进先出法

Research on First in - First out & Last in-First out in pricing inventory

计算约当产量通常有先进先出法和加权平均法两种方法。

There are two methods to calculate the equivalent units : FIFO and weighted average method .

经济学视角：后进先出法与先进先出法存货成本计算方法。

From Economic Perspective : the LIFO and the FIFO ; The method of process costing used .

先进先出法下的成本分配。先进先出法把期初在产品看作最先完工的一部分产成品。

FIFO cost allocations . Under the FIFO method , the beginning work in process inventory is assumed to first batch of goods completed .

在通货膨胀或物价上涨时期，使用先进先出法将会比其他存货计价方法产生更多的利润。

During a period of inflation or rising prices , the use of FIFO will result in greater profits than the other inventory valuation methods .

在先进先出法下，本期发生的成本要在期末在产品和完工产品间进行分配。

Under the FIFO method , costs of the current period are allocated to the ending Work in Process Inventory in the department and to the completed units .

本文通过介绍先进先出法和后进先出法分别计算材料成本，进而得出不同的利润，计算出不同的税额，从而达到合理避税的目的。

This paper introduces methods of buy-before-sent and sent-before-buy by which one can calculate material costs separately so as to obtain different profits and different duties and hence reasonably avoid duty .

各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。

When delivering inventories , enterprises nay account for their actual cost under the following methods : first-in first-out , weighted average , moving average , specific identification , last-in first-out , etc.

按购置价格计算的价值在先进先出法下，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 a umed that the first units acquired are the first ones sold ; ending inventory is valued at the most recent purchase prices .

应用先进先出法计算约当产量时，前一会计期间对期初在产品的贡献必须予以考虑。

In addition , under the FIFO method , any work performed on the beginning working process inventory in the previous accounting period must be considered when calculating the current period 's equivalent units .

任何企业都可以采用先进先出法计算存货的成本，不论该企业的商品实际流转是否与最先出售库存早期商品的假设相一致。

The FIFO method of determining inventory cost may be adopted by any business regardless of whether or not the physical flow of merchandise actually corresponds to this assumption of selling the oldest units in stocks first .

保荐人对投资者承担的是一种连带赔偿责任，赔偿范围主要以因虚假陈述而实际发生的损失为限，我国可以采用先进先出法计算损害赔偿数额。

Sponsors for investors to bear is a kind of joint and several liability to pay compensation , the compensation scope mainly due to the false statement is limited in actual loss , our country can use the " first-in first-out " amount calculation for damages .

存货先进先出计价法存货成本计算方法。

First-in first-out costing of inventory The method of process costing used .

存货先进先出计价法

First-in first-out costing of inventory