最后买入价法 most recent purchase method 买主 customer; buyer; bargainee; purchaser 中国丝绸的欧洲买主 china's european custome ..
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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.
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。
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