- lifo (last in, first out) costing method
- Экономика: метод оценки по ценам последних закупок
Универсальный англо-русский словарь. Академик.ру. 2011.
lifo (last in, first out) costing method
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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
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
LIFO Liquidation — When a company using the LIFO (Last In, First Out) method of inventory costing liquidates their older LIFO inventory. A LIFO liquidation would occur if current sales are higher than current purchases, as a result, any inventory not sold in… … Investment dictionary
FIFO and LIFO accounting — methods are means of managing inventory and financial matters involving the money a company ties up within inventory of produced goods, raw materials, parts, components, or feed stocks.LIFO accountingIn LIFO accounting, a historical method of… … 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
Stock management — is the function of understanding the stock mix of a company and the different demands on that stock. The demands are influenced by both external and internal factors and are balanced by the creation of Purchase order requests to keep supplies at… … Wikipedia
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
