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。
The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.
一个简单的例子揭示了现有的加权平均资本成本(WACC)计算公式违背了价值的可加性原理。
A simple example reveals that the existing weighted average cost of capital (WACC) formula for valuation conflicts with the principle of value additivity.
移动加权平均法的核算结果是最准确的，可以使管理者以最快的速度了解最近期的存货结存成本。
The accounting result of the " moving weighted average method" , which is the most accurate, can make the manager to know the immediate stock carrying cost with the most rapid speed.
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