平均成本法 Average cost ; [会计] average cost method
滚入平均成本法 Rolling Cost
月加权平均成本法 Periodic Costing Methods
以年平均成本法 Annual worth method ; AW
滑动平均成本法 moving average cost method
算术平均成本法 [会计] arithmatical average cost method
移动平均成本法 [会计] moving average cost method
平均单位成本法 Average Unit Cost Method
平均成本定价法 average cost pricing
美元成本平均法 dollar averaging
平均成本法最适合于企业经营中所涉及的储存在同一地点的难以区别的大量商品。
The average cost method is best suited to operations that involve a large volume of undifferentiated goods stored in common areas.
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.
国际财务报告准则的变更，将迫使公司采取先进先出(FIFO)方法或加权平均成本法。
The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.
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