FIFO
US /ˈfaɪ.foʊ/
UK /ˈfaɪfəʊ/
縮寫
先進先出, FIFO
First-In, First-Out: a method of accounting in which assets purchased or acquired first are sold or used first. This method is often used for inventory valuation.
範例:
•
The company uses the FIFO method for its inventory management.
該公司採用先進先出法進行庫存管理。
•
Under FIFO, the oldest inventory is expensed first.
在先進先出法下，最舊的存貨首先被列為費用。