今日は基本情報技術者試験でもよく出てくる「FIFO（先入れ先出し）」と「LIFO（後入れ先出し）」について、身近な例とシステム内での使われ方を整理してみました。 LIFOは「後に入れたものを先に出す」ルールです。 • 食器の積み重ね：上の皿（最後に ...

The convergence of accelerating inflation and heightened tariff costs creates optimal conditions for adopting LIFO, but taxpayers need to understand the benefits and act promptly.

Choosing an inventory method for a company is more than an accounting formality. Settling on either LIFO or FIFO as an inventory valuation method can affect the appearance of a company's income, ...

1. 物価上昇期における棚卸資産評価方法の変更（FIFO→LIFO）の影響 仕入価格400万円の車を 販売予定価格408万円で売りたいけど 整備・広告費用20万円かかる 実質的な回収可能額は388万円 より低い388万円で評価します 最近、復習の質を上げるために「概要 ...

「どのメールに最初に返信するか」 をどのように決めていますか？ その選択によって、あなたの一日の仕事の進行具合が決まるといっていいほどこれは大切なことです。 一般的に、メール管理のアプローチにはLIFO（後入れ先出し）またはFIFO（先入れ ...

The acronyms FIFO and LIFO identify methods for figuring the cost of goods sold when the price of your inventory has changed over time. With LIFO, you determine the price by assuming the most recent ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech and strategic finance ...

The selection by an entity of its company structure, its fiscal year and its method of accounting are the three main mechanisms that a company can employ in performing substantial tax planning, ...

When you decide to sell a portion of your holdings in a stock, you have to decide which shares you actually want to sell. Two of the most common methods used in this decision are known as FIFO and ...