平均成本法(DollarCostAveraging)：是一种以定期及定额投资去累积资产(包括股票及基金)的方法﹐投资者因此便会在价格处于低位期间购入多些数量的股票及基金单位﹐而在价格处于高位期间购入少些数量的股票及基金单位。
平均成本法最适合于企业经营中所涉及的储存在同一地点的难以区别的大量商品。
The average cost method is best suited to operations that involve a large volume of undifferentiated goods stored in common areas.
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.
通常所用的四种存货计价方法是：（1）个别辨认法（2）平均成本法（3）先进先出法（4） 后进先出法。
The four inventory valuation methods to be used usually are known as (1) specific identification (2) average cost (3) first-in, first-out (4) last-in, first-out.
应用推荐