The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.

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。

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Some foreign forex trading platforms offer 200:1 leverage and spread betting with no requirement for LIFO accounting.

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My biggest concern is the proposal to eliminate the LIFO method for inventory accounting.

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Without going into all the accounting intricacies, LIFO understates inventory value, overstates the cost of sales, and therefore lowers reported earnings.

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