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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