- first-in-first-out accounting (FIFO)
- система учета запасов ФИФО (т. е. по ценам в момент покуп- ; ки товаров) ;
Англо-Русский словарь финансовых терминов. 2000.
first-in-first-out accounting (FIFO)
Смотреть что такое "first-in-first-out accounting (FIFO)" в других словарях:
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 — 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 — 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 — noun inventory accounting in which the oldest items (those first acquired) are assumed to be the first sold • Syn: ↑FIFO • Hypernyms: ↑inventory accounting … Useful english dictionary
first in first out — /ˌfɜ:st ɪn ˌfɜ:st aυt/ phrase 1. a redundancy policy, where the people who have been working longest are the first to be made redundant 2. an accounting policy where it is assumed that stocks in hand were purchased last, and that stocks sold… … Dictionary of banking and finance
first in, first out — (FIFO) Accounting method which assigns cost to the ending inventory by assuming that the cost of the units in the ending inventory is also that of the most recent units purchased … American business jargon
first in first out — noun a) A method of inventory accounting that values items withdrawn from inventory at the cost of the oldest item assumed to remain in inventory. b) A policy of serving first what has arrived for service first. Syn: FIFO … Wiktionary
Highest In, First Out - HIFO — In accounting, an inventory distribution method in which the inventory with the highest cost of purchase is the first to be used or taken out of stock. This will impact the company s books such that for any given period of time, the inventory… … Investment dictionary
