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    • Croatian
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          • Term
            • metoda FIFO
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          • Definition(s)
            • "FIFO (engl. FIFO first in, first out, njem. FIFO-Abschreibungsmethode, fr. premier entré premier sorti, méthode d'evalution des stocks) je računovodstvena metoda prema kojoj se procjena robe, zaliha ili inventara temelji na pretpostavci da se dobra koriste onim redom kojim su i nabavljena, tako da se ona koja su ranije kupljena ranije i koriste." Limun.hr - by Kristina Kolic
          • Example sentence(s)
            • "Metoda FIFO (first in - first out) nalaže da se utrošci osnovnog materijala u poslovnom procesu valoriziraju prvom ulaznom cijenom, sve dok na zalihi ima materijala po toj cijeni." - Fakultet za menadžment by Kristina Kolic
            • "FIFO - metoda obračuna zaliha, prvi ulaz - prvi izlaz. Pretpostavka da se predmeti zaliha koji su prvo kupljeni prvi i prodaju, a prema tome preostali predmeti zaliha na kraju razdoblja su oni koji su posljednji kupljeni ili proizvedeni." - Ekopen.hr by Kristina Kolic
            • "Razdužite zalihe gotovih proizvoda koristeći metodu FIFO." - Ekonomski fakultet u Zagrebu by Kristina Kolic
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    • Bulgarian
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          • Term
            • първа входяща, първа изходяща (стока)
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            • Това е метод, използван в управление на складовите запаси, счетоводството - изписване на стоки по определена себестойност и в информатиката. В описаните примери се отнася за складовите запаси - първи се продават стоките, постъпили първи в склада - така по-старите стоки се продават първи и се обновяват запасите. Най-разпространено третиране 21. Разходите за материалните запаси, които не се уредени с параграф 19, следва да се определят чрез използването на формулите първа входяща, първа изходяща (FIFO) или средната претеглена стойност . 22. Според формулата FIFO позициите от материалните запаси, които са закупени първи, се продават първи и следователно оставащите в запасите позиции в края на отчетния период са тези, които са закупени или произведени последни. (РЕГЛАМЕНТ (ЕО) № 1725/2003 НА КОМИСИЯТА от 29 септември 2003 година относно приемането на някои международни счетоводни стандарти в съответствие с Регламент (ЕО) № 1606/2002 на Европейския парламент и на Съвета) РЕГЛАМЕНТ (ЕО) № 1725/2003 - by Станислав (Stanislav) Чалъков (Chalakov)
          • Example sentence(s)
            • Най-разпространено третиране 21. Разходите за материалните запаси, които не се уредени с параграф 19, следва да се определят чрез използването на формулите първа входяща, първа изходяща (FIFO) или средната претеглена стойност . 22. Според формулата FIFO позициите от материалните запаси, които са закупени първи, се продават първи и следователно оставащите в запасите позиции в края на отчетния период са тези, които са закупени или произведени последни. - COMMISSION REGULATION (EC) No 1725/2003 by Станислав (Stanislav) Чалъков (Chalakov)
            • LIFO and FIFO are terms commonly used in inventory control, in cost accounting and in computer science. They all stand for literally the same phrases, but it means something different in each application. In inventory control, they simply mean how you handle your merchandise. Do you restock the shelves by pushing the old items back to make room for new items of the same kind? Then the last items stocked will be the first items sold, or LIFO. This would be a typical stocking method for items that have no 'sell-by' date associated with them, or at least one that is in the distant future, such as canned good. Perishable items such as milk and eggs are restocked from the back, so that the old items are pushed to the front and are the first selected by shoppers; this is a FIFO restocking method. This is why most convenience stores have walk-in coolers behind their cold displays, so that they can stock from the rear. Obviously, you can handle some merchandise LIFO and some FIFO, depending on what it is and how fast you have to move it. In accounting, LIFO and FIFO mean two different ways of setting a value on your existing inventory and calculating your profit. Some retailers stock an individual type of item only once and then when it has sold out, they no longer carry it; ephemeral fads and fashions are examples of stock-once items. So they pay the same price for each unit of that particular item, and have no decision to make when valuing their inventory. Most retailers, however, stock a particular item for some time, replenishing their supply as they run low. The price on the item fluctuates with time, usually going up, alas. So the newest items you purchase may cost more (or less) than the ones you have had for awhile. Of course you may adjust your selling price on the item, but what does the increase in unit cost do to the value of your existing inventory? If you had to replace it all, you would now have to pay the higher price (or rarely, get to pay the lower price). Is your inventory system sophisticated enough to be able to determine which purchase lot each unit in stock was a part of? If not, you have to select an inventory evaluation method, either FIFO or LIFO. - Wise Geek by Станислав (Stanislav) Чалъков (Chalakov)
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    • Slovak
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          • Term
            • nepreklada sa
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          • Definition(s)
            • prvy dnu, prvy von - ale v odbornej reci sa nepreklada, pouziva sa skratka "FIFO" Own research - by kitkatusik
          • Example sentence(s)
            • FIFO (First In First Out) - znamená, že uzatváranie FX pozícií u US brokerov sa bude môcť po 31. júli 2009 realizovať len v poradí - prvá dnu prvá von. - CI KOMODITY by kitkatusik
            • Drive-in regál je zakladaný a vykladaný podla LIFO (last in, first out) princípu. Drive-through(prejazdný) regál je zakladaný a vykladaný podla FIFO (first in, first out) princípu. - Stow Storage Solutions by kitkatusik
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    • Catalan
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          • Term
            • FIFO
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          • Definition(s)
            • En comptabilitat, FIFO és l´acrònim anglès de First In, First Out (primer en entrar, primer a sortir); és un mètode per registrar el valor d´un inventari. Es fa servir si ens trobem amb moltes unitats o lots de productes de forma que és molt difícil identificar-los individualment. Aquest mètode suposa que la primera unitat de producte entrada al magatzem serà, també, la primera a sortir, a afectes d´inventari. Wikipedia - by Miriam Perez Mariano
          • Example sentence(s)
            • El mètode FIFO (first in, first out) fa coincidir el cost de les unitats que, en aquest cas, s’han venut amb el de les primeres unitats comprades. - xtec by Miriam Perez Mariano
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    • Thai
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          • Term
            • การเข้าก่อนออกก่อน
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            • การเข้าก่อนออกก่อน (FIFO : First in First out) เป็นวิธีที่ใช้ในการวัดต้นทุนของสินค้าโดยตั้งอยู่ในสมมติฐานว่าสินค้าหรือวัตุดิบที่ซื้อเข้ามาใช้ก่อนจะต้องถูกนำออกขายหรือนำมาใช้ก่อนเช่นกัน การเข้าก่อนออกก่อนมีแนวคิดเป็นไปตามการค้าโดยปกติที่บริษัทมักจะต้องขายหรือใช้ของเก่าก่อนเสมอ ดังนั้นด้วยระบบการเข้าก่อนออกก่อน ต้นทุนของวัตถุดิบที่ซื้อเข้ามาก่อนจะใช้เป็นต้นทุนสินค้าที่ผลิตออกมาก่อนด้วยเช่นกัน สถาบันพัฒนาวิ� - by Jamrat Tongluang
          • Example sentence(s)
            • แต่ละบริษัทที่ทำการผลิตสินค้าหรือแม้กระทั่งซื้อสินค้าเพื่อนำมาขายต่ออีกทอดหนึ่ง ล้วนแต่ประสบปัญหาในการคำนวณหาต้นทุนที่แท้จริงของสินค้าอย่างถูกต้อง เพราะวัตถุดิบที่ ถูกซื้อมาไว้ใช้ผลิตสินค้าไม่ได้ถูกใช้หมดไปในครั้งเดียว อาจจะมีการนำไปใช้เพียงบางส่วนและเก็บส่วนที่เหลือไว้ใช้ในครั้งต่อไป หรือบางครั้งวัตถุดิบที่สั่งมาในคราวนั้นอาจจะไม่พอใช้ทำให้ต้องนำวัตถุดิบที่สะสมไว้มาใช้แทน ซึ่งการสั่งซื้อวัตถุดิบแต่ละครั้งอาจจะเสียค่าใช้จ่ายไม่เท่ากัน อันเนื่องจากการเปลี่ยนแปลงทางราคาและปัจจัยอื่นๆ ดังนั้น เราจะรู้ได้อย่างไรว่าสินค้าสำเร็จ ที่ผลิตออกมานั้นจะมีต้นทุนที่แท้จริงเป็นเท่าไร การเข้าก่อนออกก่อน ็นวิธีหนึ่งที่จะช่วยให้ผู้ประกอบการมีหลักในการคำนวณต้นทุนของสินค้า โดยยึดหลักง่ายๆว่า วัตถุดิบที่ซื้อมาก่อนต้องถูกนำมาใช้ก่อนเสมอ ดังนั้นเราก็ดูว่าในการผลิตสินค้าแต่ละงวดใช้ วัตถุดิบเป็นจำนวนเท่าไหร่ แล้วจึงนำต้นทุนของวัตถุดิบเหล่านั้นมาคำนวณโดยไล่จากตัวที่ซื้อ เข้ามาก่อนเสมอ ในการคำนวณต้นทุนด้วยวิธีนี้ไม่จำเป็นจะต้องตรงกับการเคลื่อนย้ายของสินค้า ที่แท้จริง ของที่นำมาใช้อาจจะเป็นของที่ซื้อจากรอบไหนๆ ก็ได้ แต่การคิดต้นทุนต้องไล่จาก เข้าก่อนออกก่อนเท่านั้น - สถาบันพัฒนาวิ� by Jamrat Tongluang
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    • English
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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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    • Romanian
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          • Term
            • primul intrat, primul ieşit
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          • 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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