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单词 First In, First Out (FIFO)
释义

First In, First Out (FIFO)
An asset-management and valuation method in which the assets produced or acquired first are sold, used or disposed of first. FIFO may be used by a individual or a corporation.

Investopedia Says:
For taxation purposes, FIFO assumes that the assets that are remaining in inventory are matched to the assets that are most recently purchased or produced. Because of this assumption, there are a number of tax minimization strategies associated with using the FIFO asset-management and valuation method.

Related Terms:
Asset Management
Corporate Tax
Highest In, First Out - HIFO
Income Tax
Inventory
Last In, First Out - LIFO
Taxes

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更新时间:2025/3/10 6:11:37