浅议“先进先出法”,介绍“先简法”加速核算

Discussion on the FIFO method to accelerate the introduction of Simply Accounting Act

先进先出法是能比较精确计算发生存货成本,但计价工作量大,繁琐易错。本文在不违背"先进先出"的原理下提出一个"先进先出法"的简易快捷作法,核算结果,同样准确。

The FIFO method is more precise calculation can happen inventory costs,but pricing a heavy workload and tedious error-prone. In this paper,does notcontravene the principle of FIFO FIFO method to propose a simpler and quickerapproach,accounting result,the same accuracy.