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

SIMPLE ALGORITHM OF REGULAR LAST IN FIRST OUT AND FIRST IN FIRST OUT

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．

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