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单词
last in, first out/LIFO
释义
last in, first out/LIFO
后进先出法
一种计算存货价值的会计方法,它假定从仓库中卖出的商品是最后购进的货物,因此应该以最早进入库存的那些货物的成本来计算现有存货的价值。
(→first in, first out)
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更新时间:2026/6/22 17:25:25