First In, First Out

2014年从msn space存档中重新恢复出来！

各位看官，别误会，如果你是搞IT的，可能认为是先入先出队列啥的，不过这里不是，这里是Accounting中的一个概念，为了搞清楚这个东西，偶搜遍google的每个角落（有点儿夸张了哈，其实就几页），来搞清楚这个概念到底干嘛的，因为FX里面最后计算损益的时候要用到。以下是摘自的 http://www.waycross.edu/faculty/bsmith/inventory%20valuation.htm 部分内容，因为较为能够说明问题（我讨厌死板的理论！）：

Suppose that Phil started business on January 1st.  During the year he made the following purchases

January                 260 units @ $10 per unit = $2,600

May                       150 units @ $13 per unit = $1,950

September             200 units @ $16 per unit = $3,200

December              100 units @ $20 per unit = $2,000

Total                       710 units                            $9,750=total purchases for the year

Of these 710 units, suppose 515 were sold during the year leaving 195 units in ending inventory

First in, first out or FIFO:

With FIFO the 515 units sold are assumed to come from the first three purchases made during the year (Jan-Sept).   This leaves all 100 units of the December purchase in inventory and 95 of the September purchase in inventory.   The COGS is calculated as follows:

January                         260 units @ $10 per unit = $2,600

Plus May                       150 units @ $13 per unit = $1,950

Plus September             105 units @ $16 per unit = $1,680

   Total                          515 units                              $6,230= COGS


This means the valuation for the ending inventory is 

September                      95 units @ $16 per unit = $1,520

Plus December             100 units @ $20 per unit = $2,000

   Total                          195 units                              $3,520= Ending inventory

Advantage: It more accurately reflects the replacement cost of inventory items during periods of inflation.

Disadvantage: It reduces the cost of goods sold during inflationary periods thereby increasing company income tax liability.

Last in, first out or LIFO:

With LIFO the 515 units sold are assumed to come from the last three purchases made during the year (Sept-Dec) and an additional 65 units from the January purchase.  

The COGS is calculated as follows:

January                           65 units @ $10 per unit =    $650

Plus May                       150 units @ $13 per unit = $1,950

Plus September              200 units @ $16 per unit = $3,200

Plus December              100 units @ $20 per unit = $2,000

Total                              710 units                             $7,800=COGS

 

This means the valuation for the ending inventory is

January                         195 units @ 10 per unit = $1,950

   Total                          195 units                           $1,950= Ending inventory

Note:

Cost of goods available for sale (LIFO) = COGS + Ending inventory = 7,800 + 1,950 = 9,750

Cost of goods available for sale (FIFO) = COGS + Ending inventory = 6,230 + 3,520 = 9,750

其中的COGS是Cost Of Goods Sold的缩写。
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