企业可以直接从账面上确定出期末存货成本和本期销货成本，而不需盘点存货数量。
The business can determine the cost of ending inventory and the cost of goods sold directly from the accounts without having to count the merchandise.
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.
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