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.

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期末存货根据最先购入存货所支付的价格计价。

Ending inventory is valued on the basis of prices paid for the units first acquired.

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然而，这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。

However, it consequently prices the ending inventory at the older, less realistic unit price.

youdao

然而，这就必然会按照较早的、更缺乏现实意义的单位价格来对期末存货计价。

However, it consequently prices the ending inventory at the older, less realistic unit price.

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