The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.

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。

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The average cost method is best suited to operations that involve a large volume of undifferentiated goods stored in common areas.

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。

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It will be simplified and compensate the fund among library effectively to adopt the method of average working time to confirm the cost of each question.

采用平均劳动时间的方法来确定咨询问题的成本，可以简化成本计算，有效地在图书馆之间进行资金补偿。

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If you don't choose, your fund company is likely to use the average-cost method.

WSJ: Getting Going: Dodging a 'Cost Basis' Crisis

There are four possible methods to calculate basis in a fund, but the fund companies assume you're using the "single category average cost" method.

FORBES: Magazine Article