一、后进先出法的特点及其在应用中存在的主要问题后进先出法是基于“后入库的先发出”这样一个存货流动假设,其基本特点是使所销售的存货按最近期取得存货的成本与其实现的销售收入相配比。对大部分企业来说,一般是在预期存货的价格不断上涨时才选择后进先出法,以达到递延所得 First, the first-in-first-out characteristics of the law and its main problems in the application The first-in-first-out method is based on the “first issue after the storage” of such an inventory of liquidity assumptions, the basic characteristics of the inventory is sold by the most recent The cost of inventory is matched by the sales revenue realized. For most businesses, the back-in-first-out method is generally chosen only when the expected price of inventory is rising