后进先出法是指假定后入库的存货先发出，据此计算发出存货成本的方法。采用后进先出法时，每批发出存货的成本，按存货中最后入库的那批单价计算，如果发出存货的一批数量超过最后入库的那一批数量，超过部分依次按上一批入库的单价计算。 假定存货成本按照其发生的相反次序流动，即首先发生的成本作为期末存货成本：先买进来的后卖出去。付出存货成本计算的后进先出法：是在存货的流动中计算销售和耗费的存货成本时，以最后收进存货成本作为最先付出存货成本的原则，依次类推，用对确定本期付出存货成本总额的方法。
后进先出法 LIFO ; method of last-in first-out ; here ; last in first out
后进先出法准备 LIFO reserve
后进先出法一致性规则 LIFO conformity rule
分类后进先出法 Pooled LIFO Approach
后进先出法准备的清算 Liquidation of a LIFO reserve
存货成本后进先出法 lastin first out method of inventory costing
金额数值后进先出法 dollar-value LIFO
币值后进先出法 dollarvalueLIFOmethod
指的是当前先进先出法存货的账面价值与后进先出法的账面价值之差。
Thee difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had been used.
后进先出法与先进先出法相比，前者将导致报告的毛利相对较大，后者将导致报告的毛利最小。
The LIFO method will cause the reporting of relatively large gross profit as compared with FIFO, which will hold reported gross profit to minimum.
实行物价变动会计模式，采取存货流动计价，依照后进先出法与采用依经济寿命计算的加速折旧法。
Accounting mode for price changing use with stock floating price, and use with accelerating depreciation method in respect of last-in first-out method and economic life.
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