Database design is not ideal four, stock weighted moving average, using the first-in, first-outmethod more reasonable, 5.
数据库设计不太理想4,库存采用加权移动平均法,用先入先出法更合理,5。
2
Under the first-in, first-outmethod, 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。
3
The change to IFRS would force a company to adopt the first-in-first-out (FIFO) methodology or weighted average cost method.