今日は基本情報技術者試験でもよく出てくる「FIFO（先入れ先出し）」と「LIFO（後入れ先出し）」について、身近な例とシステム内での使われ方を整理してみました。 LIFOは「後に入れたものを先に出す」ルールです。 • 食器の積み重ね：上の皿（最後に ...

1. 物価上昇期における棚卸資産評価方法の変更（FIFO→LIFO）の影響 仕入価格400万円の車を 販売予定価格408万円で売りたいけど 整備・広告費用20万円かかる 実質的な回収可能額は388万円 より低い388万円で評価します 最近、復習の質を上げるために「概要 ...

The acronyms FIFO and LIFO identify methods for figuring the cost of goods sold when the price of your inventory has changed over time. With LIFO, you determine the price by assuming the most recent ...

仕事に、人生に効く一冊。 一般的に、メール管理のアプローチにはLIFO（後入れ先出し）またはFIFO（先入れ先出し）のどちらかを選ぶべきですが、私の意見ではLIFOの選択が良いでしょう。 LIFOとFIFOとは何か？ LIFOとFIFOは、財務の世界から来た用語で ...

Choosing an inventory method for a company is more than an accounting formality. Settling on either LIFO or FIFO as an inventory valuation method can affect the appearance of a company's income, ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech and strategic finance ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

When you decide to sell a portion of your holdings in a stock, you have to decide which shares you actually want to sell. Two of the most common methods used in this decision are known as FIFO and ...