метод ФИФО
Метод бухгалтерского учета товарно-материальных запасов, основывающийся на предположении, что запасы используются в порядке их поступления, т.е. списание материалов на себестоимость готовой продукции производится по цене первых по времени закупок.
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Англо-русский словарь нормативно-технической терминологии. academic.ru. 2015.
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 — 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 — 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 — 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 - 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 — 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) 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
