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            • Metodo FIFO (primo entrato, primo uscito)
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            • 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
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    • Catalan
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            • FIFO
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            • 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
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            • 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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    • Japanese
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            • 先入れ先出し法
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            • 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
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            • 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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