... consistency（in inventory valuation）(存货计价中的) 一致性 cost flow assumption 成本流转假设 cost layer 成本批次 ...
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先入先出成本流转假设 fifo cost flow assumption
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.
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.
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