成本流转假设，是为了销售而对发出库存货物成本流转顺序进行的假设。

Assumptions as to the sequence in which units are removed from inventory for the purpose of sale.

youdao

成本流转假设，是为了销售而对发出库存货物成本流转顺序进行的假设。如果存货是相同性质的，成本的流转顺序不必与商品实物流转顺序相一致。

Assumptions as to the sequence in which units are removed from inventory for the purpose of sale. Need not parallel the physical movement of merchandise if the units are homogeneous.

youdao

成本流转假设，是为了销售而对发出库存货物成本流转顺序进行的假设。如果存货是相同性质的，成本的流转顺序不必与商品实物流转顺序相一致。

Assumptions as to the sequence in which units are removed from inventory for the purpose of sale. Need not parallel the physical movement of merchandise if the units are homogeneous.

youdao