- last-in-first-out accounting (LIFO)
- система учета запасов ЛИФО (т. е. по текущим рыночным ценам) ;
Англо-Русский словарь финансовых терминов. 2000.
last-in-first-out accounting (LIFO)
Смотреть что такое "last-in-first-out accounting (LIFO)" в других словарях:
last in, first out — ( LIFO) One of the methods for accounting for business inventory permitted by generally accepted accounting principals ( GAAP). American Banker Glossary ( LIFO) An accounting method that fixes the cost of goods sold to the most recent purchases.… … Financial and business terms
last-in,first-out — last in, first out (lăstʹĭnʹ fûrstʹoutʹ) n. A method of inventory accounting in which the most recently acquired items are assumed to have been the first sold. In a period of rising prices, this method yields a lower ending inventory, a higher… … Universalium
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
last-in first-out — LIFO An inventory valuation method that assumes inventory is consumed (or sold) in the reverse order in which it is purchased (or manufactured). LIFO methodology, which allocates the most recent inventory costs to *cost of sales, is not… … Auditor's dictionary
last in first out — /lɑ:st ˌɪn famst aυt/ noun 1. a redundancy policy using the principle that the people who have been most recently appointed are the first to be made redundant 2. an accounting method where stock is valued at the price of the earliest purchases… … Dictionary of banking and finance
last in first out — noun inventory accounting in which the most recently acquired items are assumed to be the first sold • Syn: ↑LIFO • Hypernyms: ↑inventory accounting … Useful english dictionary
last-in, first-out — (LIFO) A method of accounting which assumes that the most recent purchases are sold first. In times of inflation, the LIFO method results in a lower net income figure and lower inventory valuation than the FIFO method. This is due to the current… … Black's law dictionary
last-in, first-out — (LIFO) A method of accounting which assumes that the most recent purchases are sold first. In times of inflation, the LIFO method results in a lower net income figure and lower inventory valuation than the FIFO method. This is due to the current… … Black's law 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
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
