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FIFO and LIFO accounting
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FIFO and LIFO accounting : ウィキペディア英語版
FIFO and LIFO accounting

FIFO and LIFO methods are accounting techniques used in managing inventory and financial matters involving the amount of money a company has tied up within inventory of produced goods, raw materials, parts, components, or feed stocks. These methods are used to manage assumptions of cost flows related to inventory, stock repurchases (if purchased at different prices), and various other accounting purposes.
==FIFO==

FIFO stands for ''first-in, first-out'', meaning that the oldest inventory items are recorded as sold first but do not necessarily mean that the exact oldest physical object has been tracked and sold. In other words, the cost associated with the inventory that was purchased first is the cost expensed first. With FIFO, the cost of inventory reported on the balance sheet represents the cost of the inventory most recently purchased.
Consider this example: WikiWorld Co. had the following inventory at hand, in order of acquisition in November:
Suppose WikiWorld Co. sells 210 units during November. The company would expense the cost associated with the first 100 units at $50 and the remaining 110 units at $55. Under FIFO, the total cost of sales for November would be $11,050. The ending inventory would be calculated the following way:

Therefore, the balance sheet would now show inventory valued at $5250.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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