first in first out method


first in first out method
method метод оценки запасов по ценам последних покупок

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • first-in,first-out — first in, first out (fûrstʹĭnʹ fûrstʹoutʹ) n. 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… …   Universalium

  • first in, first out — adj: being or relating to a method of valuing inventories by which items in the lot first received are assumed to be issued or sold first and requisitions are priced at the cost per item of the oldest lot on hand compare last in, first out… …   Law dictionary

  • first-in, first-out — first′ in′, first′ out′ n. 1) bus 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 1) 2) cmp FIFO …   From formal English to slang

  • first-in, first-out — n. An accounting method that assumes goods are sold in the order purchased; see also last in, first out abbrv. FIFO The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • first in, first out — A method of accounting for business inventory permitted by GAAP. American Banker Glossary ( FIFO) An accounting method for valuing the cost of goods sold that uses the cost of the oldest item in inventory first. Bloomberg Financial Dictionary * * …   Financial and business terms

  • 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

  • first in, first out — adjective : being or relating to a method of valuing inventories by which items in the lot first received are assumed to be issued or sold first and requisitions are priced at the cost per item of the oldest lot on hand compare last in, first out …   Useful english dictionary

  • first-in first-out — FIFO An inventory valuation method that assumes inventory is consumed or sold in the order in which it is purchased or manufactured. The FIFO methodology, which allocates older inventory costs to *cost of sales, is acceptable under most forms of… …   Auditor's dictionary

  • First In, First Out - FIFO — An asset management and valuation method in which the assets produced or acquired first are sold, used or disposed of first. FIFO may be used by a individual or a corporation. For taxation purposes, FIFO assumes that the assets that are remaining …   Investment dictionary

  • first in, first out — A method of recording inventory for the purpose of taxation of a stock of merchandise. Anno: 66 ALR2d 834. A rule applied in the valuation of inventory for purposes of federal taxation, that where goods are so intermingled that they cannot be… …   Ballentine's law dictionary