指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。
Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。
Under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices.
后进先出法与先进先出法相比，前者将导致报告的毛利相对较大，后者将导致报告的毛利最小。
The LIFO method will cause the reporting of relatively large gross profit as compared with FIFO, which will hold reported gross profit to minimum.
通常所用的四种存货计价方法是：（1）个别辨认法（2）平均成本法（3）先进先出法（4）后进先出法。
The four inventory valuation methods to be used usually are known as (1) specific identification (2) average cost (3) first-in, first-out (4) last-in, first-out.
通常所用的四种存货计价方法是：（1）个别辨认法（2）平均成本法（3）先进先出法（4）后进先出法。
The four inventory valuation methods to be used usually are known as (1) specific identification (2) average cost (3) first-in, first-out (4) last-in, first-out.
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