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          • Term
            • الوارد أولًا يصرف أولا
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          • Definition(s)
            • FIFO. A method of valuing the cost of goods sold that uses the cost of the oldest items in inventory first. Investorwords.com - by Mohamed Kamel
          • Example sentence(s)
            • وبعد اجراء الجرد اتضح وجود ان عدد الوحدات المباعة 35 وحدة المطلوب احتساب قيمة البضاعة آخر المدة طبقا؟ 1- طريقة مايرد اولا يصرف اولا 2- طريقة مايرد اخيرا يصرف اولا 3- طريقة المتوسط المرجح 4- ايجاد كلفة البضاعة المباعة لكل طريقة - منتديات طلاب كلية ا� by Mohamed Kamel
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    • Romanian
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          • Term
            • primul intrat, primul ieşit
          • Additional fields of expertise
          • Definition(s)
            • Primul intrat, primul iesit (First-In, First-Out (FIFO)) Metoda contabila de identificare a ordinii in care sunt vandute articolele dintr-un stoc. In cazul acestei metode, ordinea de vanzare este ordinea cronologica in care articolele au fost cumparate. Intr-o perioada caracterizata prin inflatie, metoda FIFO tinde sa mentina costurile la un nivel scazut, insa are drept rezultat profituri raportate mai mari si, in consecinta, o obligatie fiscala mai mare. (2) Primul venit, primul servit. Regula stricta de executare a ordinelor de cumparare/vanzare pe piata de capital. eafacere.ro - by Mihai Badea (X)
          • Example sentence(s)
            • Identificarea specifică nu poate fi folosită în cazurile în care stocurile cuprind un număr mare de elemente care sunt, de regulă, fungibile. În aceste cazuri, metoda care permite selectarea acelor elemente ce rămân în stoc este metoda „primul intrat-primul ieşit” (FIFO) sau metoda a costului mediu ponderat (CMP). http://www.cafr.ro/servlet/DownloadForm?file=suport_curs/ias_2.doc - CAFR by Mihai Badea (X)
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