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.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
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