所以LIFO后进先出,就是指COGS里记录的是最近的现在的产品价格,而inventory记录的是过去的产品价格 FIFO先进先出,就是指COGS里记录的是历史的过去的价格,而inventory记录的是现在的产品价格 这个图表就是上面的意思哦 添加评论 0 0 英俊· 2024年11月05日 有点没理解,存货出不是都以一个价格出吗?为什么出去的...
缺点：后进先出法在计算上因为使用的是现时成本所以会将存货（inventory）价值错估。FIFO:全称First in, First out，先进先出。LIFO:全称Last in, First out，后进先出。LIFO和FIFO是存货的两种计量方法，在通货膨胀的情况下，LIFO和FIFO对期末存货的计价和当期成本利润的影响是完全不同的：LIFO：由于...
FIFO vs. LIFO FIFO and LIFO are two accounting methods used for inventory management. FIFO stands for first-in, first-out, it means that the oldest items in the inventory will be recorded as sold first (it is simply an accounting assumption)....
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Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of the adjustments that would be made to Sipex's financial statements to compare that company with other companies in the indus...
Twitter Google Share on Facebook Dictionary Legal Financial Acronyms Idioms Encyclopedia Wikipedia </>embed</> inventory acc... last in first... LIFO noun Synonyms for LIFO nouninventory accounting in which the most recently acquired items are assumed to be the first sold ...
Moinzadeh, K., (2002), A Multi-Echelon Inventory System with Information Exchange, Management Science, 48(3), 414-426.LIFO vs FIFO in Inventory Depletion Management, Management Science, v.5 n.1, p....
During deflation (period of falling prices), FIFO inventory cost is lower than the LIFO inventory cost. Hence, In the example above, the LIFO Reserve is $12,700 - $9,00 = $3,700. This is also exactly equal to the difference in cost of goods sold under both methods ($16,700 vs. ...
cfa 考试重点:LIFO 和 FIFO 下 inventory cost 的调整 Assume U.S. GAAP applies unless otherwise noted. Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of the adjustments that would be made ...
LIFO vs. FIFO: Inventory Valuation LIFO and FIFO: Impact of Inflation LIFO and FIFO: Financial Reporting LIFO and FIFO: Taxes LIFO and FIFO: Pros and Cons Example of LIFO vs. FIFO LIFO or FIFO: It Really Does Matter LIFO and FIFO FAQs ...