| 释义 |
first-in, first-out AHD[fûrstʹĭnʹ fûrstʹoutʹ] D.J.[ˈfɜːstˈɪn ˈfɜːstˈaʊt]K.K.[ˈfɝstˈɪn ˈfɝstˈaʊt]n.Accounting（名词）【会计学】- A method of inventory accounting in which the oldest remaining items are assumed to have been the first sold. In a period of rising prices, this method yields a higher ending inventory, a lower cost of goods sold, a higher gross profit (assuming constant price), and a higher taxable income. Also called FIFO 先进先出：一种把最早的存项当作是最先卖出的存货计算方法。在涨价期间，这种方法产生出高结盘、低售价、高毛收入（即理论常价）和高创税收入 也作 FIFO
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