成本流转假设 cost flow assumption
成本流转因素 flow of cost factors
成本流转方法及其比较 Cost Flow Methods and Comparisons
存货成本流转方法 Inventory Cost Flow Methods
先入先出成本流转假设 fifo cost flow assumption
流转成本会计 Material Flow Cost Accounting ; MFCA
资源流转成本会计 resource flow cost accounting ; RFCA
物质流转成本会计 Material Flow Cost Accounting ; MFCA
流转成本会 Flow Cost Accounting ; FCA
成本流转假设,是为了销售而对发出库存货物成本流转顺序进行的假设。
Assumptions as to the sequence in which units are removed from inventory for the purpose of sale.
成本流转假设,是为了销售而对发出库存货物成本流转顺序进行的假设。如果存货是相同性质的,成本的流转顺序不必与商品实物流转顺序相一致。
Assumptions as to the sequence in which units are removed from inventory for the purpose of sale. Need not parallel the physical movement of merchandise if the units are homogeneous.
就在10年前,让钱低成本快速流转的想法还是无稽之谈。
Just a decade ago, the idea of moving money that quickly and cheaply would have been ridiculous.
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