指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。
Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
后进先出法与先进先出法相比，前者将导致报告的毛利相对较大，后者将导致报告的毛利最小。
The LIFO method will cause the reporting of relatively large gross profit as compared with FIFO, which will hold reported gross profit to minimum.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
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.
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.
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.
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