- last-in-first-out principle
- <edp> ■ Kellerungsprinzip n<logist> ■ LIFO-Prinzip n
English-german technical dictionary. 2013.
last-in-first-out principle
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last in, first out — ( LIFO) One of the methods for accounting for business inventory permitted by generally accepted accounting principals ( GAAP). American Banker Glossary ( LIFO) An accounting method that fixes the cost of goods sold to the most recent purchases.… … Financial and business terms
last in first out — /lɑ:st ˌɪn famst aυt/ noun 1. a redundancy policy using the principle that the people who have been most recently appointed are the first to be made redundant 2. an accounting method where stock is valued at the price of the earliest purchases… … Dictionary of banking and finance
first in, first out — A method of accounting for business inventory permitted by GAAP. American Banker Glossary ( FIFO) An accounting method for valuing the cost of goods sold that uses the cost of the oldest item in inventory first. Bloomberg Financial Dictionary * * … Financial and business terms
next-in, first-out — (NIFO) An inventory valuation method whereby the cost of goods sold is based on the replacement cost, rather than the actual cost of the goods. This method is not a generally accepted accounting principle; therefore it is not commonly used. See… … Black's law dictionary
next-in, first-out — (NIFO) An inventory valuation method whereby the cost of goods sold is based on the replacement cost, rather than the actual cost of the goods. This method is not a generally accepted accounting principle; therefore it is not commonly used. See… … Black's law dictionary
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