LIFO (last in, first out) method
- LIFO (last in, first out) method
- метод ЛИФО
метод ЛИФО
Метод бухгалтерского учета товарно-материальных запасов, основывающийся на предположении, что первыми используются (потребляются) партии запасов, поступившие последними. Применение этого метода позволяет устранить инфляционное занижение расчетной себестоимости готовой продукции.
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Тематики
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- LIFO (last in, first out) method
Англо-русский словарь нормативно-технической терминологии.
academic.ru.
2015.
Смотреть что такое "LIFO (last in, first out) method" 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′ n. 1) bus a method of handling inventory costs at the price of the earliest items, assuming that items purchased last will be sold first Abbr.: LIFO Compare first in, first out 1) 2) cmp LIFO • Etymology: 1935–40 … From formal English to slang
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 — (LIFO) A method of selecting employees for redundancy on the basis of their length of service, with those who have the least service being chosen first. Practical Law Dictionary. Glossary of UK, US and international legal terms.… … Law dictionary
last-in, first-out — n. A method of inventory that assumes that the goods most recently bought are the first ones to be sold, and that goods still in inventory at the end of the year are the ones bought long ago. See also first in, first out abbrv. LIFO The Essential … Law 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… … 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 — (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
