| 关于计算存货的定期后进先出法和先进先出法的简单算法 |
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| 引用本文： | 莫智文.关于计算存货的定期后进先出法和先进先出法的简单算法[J].四川师范大学学报(自然科学版),1998,21(5):559-562. |
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| 作者姓名： | 莫智文 |
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| 作者单位： | 四川师范大学会计系 |
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| 摘 要： | 提出了定期后进先出法，该方法既保持了后进先出法在计算成本时的优点，同时也克服了其计算工作量比较繁琐的缺点．该法简单易行，在实际工作中容易掌握和具体操作．另外，还介绍了两种先进先出法的简便算法，此法具有一定的实用性．
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| 关 键 词： | 存货 后进先出法 定期后进先出法 先进先出法 |
SIMPLE ALGORITHM OF REGULAR LAST IN FIRST OUT AND FIRST IN FIRST OUT |
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| Mo Zhiwen.SIMPLE ALGORITHM OF REGULAR LAST IN FIRST OUT AND FIRST IN FIRST OUT[J].Journal of Sichuan Normal University(Natural Science),1998,21(5):559-562. |
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| Authors: | Mo Zhiwen |
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| Abstract: | In this paper, regular last in first out is provided which keeps its advantages in cost accounting and overcomes difficulties in calculating, and this method is simple and operated in practice. Meanwhile two simple algorithms of first in first out are given and discussed |
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| Keywords: | Stock Last in first out Regular last in first out First in first out |
| 本文献已被 CNKI 维普 等数据库收录！ |
