LIFOn.adj.

Brit.

/ˈlʌɪfəʊ/, U.S.

/ˈlaɪfoʊ/

Forms: Also Lifo, lifo.

Etymology: Acronym < the initial letters of last in, first out.

Originally U.S.

a. Accounting. = last adv., adj., and n.⁴ Phrases 2c(b). Opposed to fifo n. 1.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [adjective] > relating to accounting methods

first in, first out1934

fifo1945

LIFO1945

add-back1954

society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > methods of

double entry1721

single entrya1831

self-balancing1854

T account1936

LIFO1945

fifo1975

1945 N.A.C.A. Yearbk. (Nat. Assoc. Cost Accounting, U.S.) ii. 81 Because of the possible ramifications involved in the use of the lifo method, any attempt..to set forth an outline of operating procedure..would probably end..in confusion.

1980 Oil Majors in 1979 (Shell Internat. Petroleum Co.) 2 In general, companies which apply the LIFO method of inventory accounting will report lower inventory values during a period of rising prices than companies using FIFO.

1990 EuroBusiness June 33/3 If the prices of inputs and outputs are constant Lifo and Fifo give the same results.

b. Computing. = last adv., adj., and n.⁴ Phrases 2c(c). Opposed to fifo n. 2.

ΘΚΠ

society > computing and information technology > programming language > program or code > [noun] > set of instructions > FIFO or LIFO

fifo1966

first in, first out1966

LIFO1968

society > computing and information technology > programming language > program or code > [adjective] > sets of instructions > FIFO or LIFO

fifo1966

first in, first out1966

LIFO1968

1968 D. E. Knuth Art of Computer Programming I. ii. 236 Stacks have been called..last-in-first-out (‘LIFO’) lists... Queues are sometimes called..first-in-first-out (‘FIFO’) lists. The terms LIFO and FIFO have been used for many years by accountants as names of methods for pricing inventories.

1969 P. B. Jordain Condensed Computer Encycl. 406 It is possible to organize lists with neither LIFO nor FIFO.

1973 C. W. Gear Introd. Computer Sci. vii. 291 Thus the last item to be put into a stack is the first item to be removed. (For this reason, it is also called a Last In First Out queue or a LIFO queue).

1986 Austral. Personal Computer Aug. 101/1 A stack is also called a LIFO..stack and various other names.

Draft additions September 2014

With reference to redundancy or dismissal from employment: = last in, first out at last adv., adj., and n.⁴ Phrases 2c(a).

ΚΠ

1963 R. P. Calhoon Managing Personnel xv. 377 LIFO (last in, first out) and LOFI (last out, first in) are common procedures based on the type of seniority in effect.

1972 Bookseller 25 Mar. 1714/2 It indicates a guiding redundancy principle of lifo (last in, first out—as opposed to filo, lilo and fifo).

1987 Times (Nexis) 2 Dec. With all this scare talk..of..drastic job cuts within broking and banking firms, staff worried about their job security are said to be wondering if their firms operate a LIFO policy.

2003 W. McCourt & D. Eldridge Global Human Resource Managem. vi. 303 LIFO can turn out to be indirectly discriminatory... The government of South Africa rejected LIFO for that reason in 1997.

This entry has not yet been fully updated (first published 1997; most recently modified version published online March 2022).

单词	lifo
释义	LIFOn.adj. Brit. /ˈlʌɪfəʊ/, U.S. /ˈlaɪfoʊ/ Forms: Also Lifo, lifo. Etymology: Acronym < the initial letters of last in, first out. Originally U.S. a. Accounting. = last adv., adj., and n.⁴ Phrases 2c(b). Opposed to fifo n. 1. ΘΚΠ society > trade and finance > management of money > keeping accounts > [adjective] > relating to accounting methods first in, first out1934 fifo1945 LIFO1945 add-back1954 society > trade and finance > management of money > keeping accounts > [noun] > book-keeping > methods of double entry1721 single entrya1831 self-balancing1854 T account1936 LIFO1945 fifo1975 1945 N.A.C.A. Yearbk. (Nat. Assoc. Cost Accounting, U.S.) ii. 81 Because of the possible ramifications involved in the use of the lifo method, any attempt..to set forth an outline of operating procedure..would probably end..in confusion. 1980 Oil Majors in 1979 (Shell Internat. Petroleum Co.) 2 In general, companies which apply the LIFO method of inventory accounting will report lower inventory values during a period of rising prices than companies using FIFO. 1990 EuroBusiness June 33/3 If the prices of inputs and outputs are constant Lifo and Fifo give the same results. b. Computing. = last adv., adj., and n.⁴ Phrases 2c(c). Opposed to fifo n. 2. ΘΚΠ society > computing and information technology > programming language > program or code > [noun] > set of instructions > FIFO or LIFO fifo1966 first in, first out1966 LIFO1968 society > computing and information technology > programming language > program or code > [adjective] > sets of instructions > FIFO or LIFO fifo1966 first in, first out1966 LIFO1968 1968 D. E. Knuth Art of Computer Programming I. ii. 236 Stacks have been called..last-in-first-out (‘LIFO’) lists... Queues are sometimes called..first-in-first-out (‘FIFO’) lists. The terms LIFO and FIFO have been used for many years by accountants as names of methods for pricing inventories. 1969 P. B. Jordain Condensed Computer Encycl. 406 It is possible to organize lists with neither LIFO nor FIFO. 1973 C. W. Gear Introd. Computer Sci. vii. 291 Thus the last item to be put into a stack is the first item to be removed. (For this reason, it is also called a Last In First Out queue or a LIFO queue). 1986 Austral. Personal Computer Aug. 101/1 A stack is also called a LIFO..stack and various other names. Draft additions September 2014 With reference to redundancy or dismissal from employment: = last in, first out at last adv., adj., and n.⁴ Phrases 2c(a). ΚΠ 1963 R. P. Calhoon Managing Personnel xv. 377 LIFO (last in, first out) and LOFI (last out, first in) are common procedures based on the type of seniority in effect. 1972 Bookseller 25 Mar. 1714/2 It indicates a guiding redundancy principle of lifo (last in, first out—as opposed to filo, lilo and fifo). 1987 Times (Nexis) 2 Dec. With all this scare talk..of..drastic job cuts within broking and banking firms, staff worried about their job security are said to be wondering if their firms operate a LIFO policy. 2003 W. McCourt & D. Eldridge Global Human Resource Managem. vi. 303 LIFO can turn out to be indirectly discriminatory... The government of South Africa rejected LIFO for that reason in 1997. This entry has not yet been fully updated (first published 1997; most recently modified version published online March 2022). < n.adj.1945
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