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    • German
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          • Term
            • First in first out
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          • Definition(s)
            • First in first out (Fifo) Bewertungsverfahren für Lagerbestände (z. B. für die Bilanz), bei dem die Preise für die letzten Einkäufe die Bewertungsgrundlage bei Lagerentnahmen bilden. Es wird die Verbrauchsfolge first in first out unterstellt, d. h., was zuerst ins Lager geht, wird auch als Erstes entnommen. Wirtschaftslexikon24 - by Kai Zimmermann
          • Example sentence(s)
            • Bei dem First in, first out Prinzip (kurz: FiFo) wird zuerst das Material bzw. die ware verbraucht, welche zuerst gekauft wurde. Dieses Prinzip lässt sich gut am Beispiel eines Silos verdeutlichen: Ein Silo wird von oben befüllt, die Entnahme erfolgt jedoch von unten. - Lagerlogistik-Lexikon by Kai Zimmermann
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    • Portuguese
      • Retail
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          • Term
            • primeira entrada-primeira saída
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          • Definition(s)
            • Segundo o método FIFO, cuja designação deriva das iniciais da expressão anglo-saxónica "first in first out" (o primeiro a entrar é o primeiro a sair), as primeiras existências a entrar em armazém são também as primeiras a sair, pelo que as existências remanescentes ficam sempre valoradas aos preços mais recentes. Infopedia - by Fátima Seguro
          • Example sentence(s)
            • "Estados-membros podem permitir que o preço de aquisição ou o custo de produção das existências de objectos da mesma categoria, assim como de todos os elementos fungíveis, incluindo os valores mobiliários, seja calculado na base dos preços médios ponderados ou segundo os métodos « primeira entrada-primeira saída » ( FIFO ) ou « última entrada-primeira saída » ( LIFO ) , ou um método análogo." - Eur-lex by Fátima Seguro
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    • English
      • Retail
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          • Term
            • first in, first out
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          • Definition(s)
            • A method of stock rotation in which goods that are received first are sold first. Newly received product is stocked behind the older merchandise. About.com: Retailing
          • Example sentence(s)
            • Raw materials and ingredients should be stored and handled under suitable conditions to prevent spoilage, contamination and damage. Stocks of raw materials and ingredients should be properly rotated to ensure that the first-in-first-out principle is followed. - Hong Kong FEHD
            • Follow rotational policies closely. Seafood always should be handled on a 'first in, first out' basis. This is particularly critical for fresh seafood because of shorter shelf life, but it also should be applied to frozen product display cases. - Alaska Seafood Marketing Institute
            • Sell the earliest deliveries first - a frequent delivery service from one distributor will help to maintain the first in - first out arrangement. - FAO CORPORATE DOCUMENT REPOSITORY
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    • Japanese
      • Retail
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          • Term
            • 先入れ先出し法
          • Additional fields of expertise
          • Definition(s)
            • コスト計算などをするときの在庫の出し入れの考え方の一つ。先に入庫したものを先に出庫するという考え方。この他、あとから入れたものを先に出庫するという考え方や、平均価格を使うという考え方もある。 Own research - by Noriko Miwa
          • Example sentence(s)
            • 先入先出法とは、原価法における資産評価方法の一つで、資産の評価をする際、先に仕入れたものから順に販売していくと仮定し、取得日が早いものから順次払い出したものとして、仕入れ（受入れ）高・払出し高・期末の評価額を決定する方法をいう。 - 簿記勘定科目一覧表 by Noriko Miwa
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