most recent purchase method 最后买入价法
·2,447,543篇论文数据，部分数据来源于NoteExpress
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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