| 词汇 | last-in, first-out |
| 类别 | 英译汉、汉译英、英汉互译翻译词典 |
| 释义 | last-in, first-out last-in, first-out AHD: [l²st“¹n“ fûrst“out“] D.J. [6l#st6!n 6fT8st6a&t]K.K. [6l#st6!n 6fPst6a&t]n.Accounting （名词）【会计学】 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 cost of goods sold, a lower gross profit (assuming constant price), and a lower taxable income.Also called LIFO 后进先出法：一种存货估价方法，此法假定最近购买的存货最先使用或售出。在价格上升期间，此法可降低存货价值、增加销售费用、减少毛利润（假定价格不变）和应税收入也作 LIFO |
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