法律英语词汇“First in first out valuation”的翻译、意思、用法、释义-法律词典

单词	First in first out valuation
释义	先進先出估值 Abbr – FIFO An accounting method used for assigning the cost of trading stock and work in progress of an entity, by which the first items of trading stock purchased are assumed to have been disposed of first, with the cost of trading stock on hand at the end of the accounting period considered to be the cost of items most recently acquired. It is the opposite of the last in first out method of trading stock valuation. For taxation purposes, this method of valuation is acceptable: Minister of National Revenue v Anaconda American Brass Ltd [1956] 1 All ER 20, AC 85 (PC). See also Last in first out valuation; Trading stock. 簡稱 – FIFO指用以定出某實體營業存貨價值及進行中的工作的會計方法，，而所購買的營業存貨的首個項目被假定為已優先處置，在會計期末所持有的營業存貨價值則被視為最近取得的項目價值。先進先出估值與後任先出估值的營業存貨方法相反。就稅務用途而言，先進先出估值是可接受的估值方法：Minister of National Revenue v Anaconda American Brass Ltd [1956] AC 85。另見 Last in first out valuation; Trading stock。
随便看	Accommodation bill Accommodation expenses Accommodation party Accomplice Accomplice warning Accord and satisfaction Accord executory Account Accountable Accountant's lien Accounting period Accounting record Accounting standards Account keeping fee Account of profits Account party Account payable Account payee Accounts Account stated Accreditation Accredited mediator Accretion Accrual Accrual of cause of action

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