To see the desired glossary, please select the language and then the field of expertise.

    Home
    • Portuguese
      • Retail
        • Search
          • Term
            • primeira entrada-primeira saída
          • Additional fields of expertise
          • 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
          • Related KudoZ question
    Compare [close]
    • Bulgarian
      • Retail
        • Search
          • Term
            • първа входяща, първа изходяща (стока)
          • Additional fields of expertise
          • Definition(s)
            • 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)
          • Related KudoZ question
    Compare [close]
    • Slovak
      • Retail
        • Search
          • Term
            • nepreklada sa
          • Additional fields of expertise
          • 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
          • Related KudoZ question
    Compare [close]
    • Italian
      • Retail
        • Search
          • Term
            • Metodo FIFO (primo entrato, primo uscito)
          • Additional fields of expertise
          • Definition(s)
            • 4) METODO FIFO (Primo entrato primo uscito) Si basa sull’ipotesi che le quantità acquistate o prodotte per prime siano le prime a essere vendute o utilizzate nella produzione. Il metodo FIFO valorizza a costi storici gli scarichi per i consumi perchè considera che i primi beni a uscire dal magazzino sono quelli che vi erano entrati per primi e a conti correnti la scorta di magazzino, perchè considera in rimanenza i pezzi entrati più recentemente. Istituto tecnico commerciale - by Paolo Troiani
          • Example sentence(s)
          • Related KudoZ question
    Compare [close] Compare [close]
    • Dutch
      • Retail
        • Search
          • Term
            • first in first out (fifo)
          • Additional fields of expertise
          • Definition(s)
            • De aanduiding fifo is een afkorting van het Engelse first in - first out (dat wat er het eerst in komt, gaat er ook weer het eerst uit). Own research - by anika10000
          • Example sentence(s)
            • De aanduiding fifo is een afkorting van het Engelse first in - first out (dat wat er het eerst in komt, gaat er ook weer het eerst uit).Het fifo-principe wordt gebruikt als een schappenvulsysteem voor producten die onderhevig zijn aan bederf of verandering. Bij het vullen van een winkelschap volgens het fifo-systeem worden de nieuwe artikelen achteraan bijgeplaatst. Hierdoor neemt de klant de oudste artikelen eerst mee. Vaak wordt ook nog een verdere verfijning van dit principe gebruikt, nl het FEFO-principe (First Expired - First Out). Dit lijkt erg op FIFO en betekent dat hetgeen de kortste (meest nabije) vervaldag heeft, het eerst wordt uitgeleverd. Dit principe bewijst zijn kracht (en doeltreffendheid) doordat het bvb retours zal beoordelen op basis van vervaldatum en niet op aankomstdatum. - babylon by anika10000
            • first in-first out-methode van waardering op basis van historische kostprijs, waarbij wordt aangenomen dat de oudste voorraden het eerst worden verbruikt - Encyclo by anika10000
          • Related KudoZ question
    Compare [close]
    • Chinese
      • Retail
        • Search
          • Term
            • （库存）先进先出
          • Additional fields of expertise
          • Definition(s)
            • 先进先出法下，期末存货按最近发生的成硒计价，销货成本按较早发生的成本计价。先进先出法在永续盘存制和实地盘存制中对期末存货和销货成本的计价结果完全相同。 先进先出（简称FIFO） - by LIZ LI
          • Example sentence(s)
          • Related KudoZ question
  • Compare this term in: Serbian, Croatian, Arabic, Catalan, Czech, German, Greek, English, Spanish, Persian (Farsi), French, Hindi, Hungarian, Japanese, Korean, Macedonian, Norwegian, Polish, Romanian, Russian, Thai, Turkish, Ukrainian

The glossary compiled from Glossary-building KudoZ is made available openly under the Creative Commons "By" license (v3.0). By submitting this form, you agree to make your contribution available to others under the terms of that license.

Creative Commons License