| 释义 |
last-in, first-out AHD[lăstʹĭnʹ fûrstʹoutʹ] D.J.[ˈlæstˈɪn ˈfɜːstˈaʊt]K.K.[ˈlæstˈɪn ˈfɝstˈaʊt]n.Accounting（名词）【会计学】- A method of inventory accounting in which the most recently acquired items are assumed to have been the first sold. In a period of rising prices, this method yields a lower ending inventory, a higher cost of goods sold, a lower gross profit (assuming constant price), and a lower taxable income. Also called LIFO 后进先出法：一种存货估价方法，此法假定最近购买的存货最先使用或售出。在价格上升期间，此法可降低存货价值、增加销售费用、减少毛利润（假定价格不变）和应税收入 也作 LIFO
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