last-in-first-out costing method


last-in-first-out costing method
Экономика: метод оценки по принципу последняя партия на приход - первая в расход (по ценам последних по времени закупок)

Универсальный англо-русский словарь. . 2011.

Смотреть что такое "last-in-first-out costing method" в других словарях:

  • last-in-first-out cost — LIFO cost A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up. The next earliest price is then used… …   Accounting dictionary

  • last-in-first-out cost — LIFO cost A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up. The next earliest price is then used… …   Big dictionary of business and management

  • first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… …   Accounting dictionary

  • first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… …   Big dictionary of business and management

  • next-in first-out — NIFO An inventory valuation method that allocates replacement or *current costs to *cost of sales. NIFO is unacceptable under most forms of *Generally Accepted Accounting Principles, though it may be a valuable costing technique in times of high… …   Auditor's dictionary

  • Qualifying method of Copa Libertadores in Argentina — In the Primera División Argentina, several qualifying methods were once adopted in the history in order to determine the Argentine clubs representatives to participate in the Copa Libertadores, the most prestigious South American international… …   Wikipedia

  • Fi. Fa. /fay fey/ An abbreviation for fieri facias (q.v.) — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) …   Black's law dictionary

  • FIFO — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) …   Black's law dictionary

  • Fi. Fa. /fay fey/ An abbreviation for fieri facias (q.v.) — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) …   Black's law dictionary

  • FIFO — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) …   Black's law dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium


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