后进先出法

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

对取消存货发出计价中后进先出法的原因分析

Cause Analysis on the Elimination of LIFO Valuation Method for Inventories Delivered 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 .

4：热经济学结构理论的讨论，主要是结合后进先出法来对一给定的系统进行概括的分析。

The theory of thermoeconomics construction , analyzing a given system combining the 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

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 .

虽然很难找到理由来说明后进先出法代表了大多数企业的商品流动，但许多企业却采用该方法。

Although LIFO presents the least plausible flow of goods for most businesses , many firms use it .

后进先出法能够较好地实现现行成本与现行收入的配比，因为分配给已销货物的成本是现行成本。

LIFO better matches current costs against current revenues because the costs assigned to the cost of goods sold are relatively current .

2：热经济学成本分摊的准则的建立，主要是平均成本的应用，以及后进先出法的理论的研究以及它与前者的各自优缺点。

The building of criteria of cost sharing of thermoeconomics & the application of average unit cost , the theory of LIFO and the respectively advantages .

实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。

Accounting mode for price changing use with stock floating price , and use with accelerating depreciation method in respect of last-in first-out method and economic life .

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 .

《企业会计准则第1号&存货》中取消了存货发出计价方法的后进先出法，其原因主要有四个，即：常被用作调节利润的工具；

In the Accounting Standards for Business Enterprise No. 1 & Inventory , the LIFO valuation method for inventory has been eliminated . The main reasons are : it was usually used for a tool of profits adjustment ;