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单词 first-in, first-out
释义

first-in, first-out


first-in, first-out

(fûrst′ĭn′ fûrst′out′)n. A method of inventory accounting in which the costs of the first units to enter the inventory are assigned to the first units sold. Also called FIFO.

first′-in′, first′-out′


n. 1. a method of handling inventory costs at the price paid most recently, assuming items purchased first will be sold first. Abbr.: FIFO Compare last-in, first-out. 2. FIFO (def. 2).

first-in, first-out


first-in, first-out

[¦fərst ′in ¦fərst ′au̇t] (industrial engineering) An inventory cost evaluation method which transfers costs of material to the product in chronological order. Abbreviated FIFO.
LegalSeeFIFO

first-in, first-out


first-in, first-out (FIFO)

An accounting procedure for identifying the order in which items are used or sold. With FIFO, the oldest remaining items are assumed to have been sold first. During a period of inflation this procedure tends to keep costs low for accounting purposes; it results in higher reported profits and a greater tax liability, however. Compare last-in, first-out.

first-in, first-out


first-in, first-out (FIFO)

An accounting procedure for identifying the order in which items are used or sold. With FIFO, the oldest remaining items are assumed to have been sold first. During a period of inflation this procedure tends to keep costs low for accounting purposes; it results in higher reported profits and a greater tax liability, however. Compare last-in, first-out.
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更新时间:2025/1/10 16:46:55