highest-in, first-out

简明释义

高入先出

英英释义

例句

1.The finance team decided to use highest-in, first-out (即“最高入库，最先出库”) for calculating the cost of goods sold during inflationary periods.

财务团队决定在通货膨胀期间使用highest-in, first-out（即“最高入库，最先出库”）来计算销售成本。

2.By implementing highest-in, first-out (即“最高入库，最先出库”), the company minimized its tax liabilities on inventory.

通过实施highest-in, first-out（即“最高入库，最先出库”），公司减少了库存的税务负担。

3.In a volatile market, we apply the highest-in, first-out (即“最高入库，最先出库”) approach to manage our inventory effectively.

在一个波动的市场中，我们采用highest-in, first-out（即“最高入库，最先出库”）的方法来有效管理我们的库存。

4.The warehouse manager recommended using highest-in, first-out (即“最高入库，最先出库”) to handle perishable goods efficiently.

仓库经理建议使用highest-in, first-out（即“最高入库，最先出库”）来高效处理易腐商品。

5.During the audit, we found that the highest-in, first-out (即“最高入库，最先出库”) method provided a more accurate reflection of our financial position.

在审计过程中，我们发现highest-in, first-out（即“最高入库，最先出库”）方法能更准确地反映我们的财务状况。

作文

In the world of finance and inventory management, various methods exist to determine how to manage costs and profits effectively. One such method is the highest-in, first-out approach, which is often used in accounting and inventory systems. Understanding this concept can significantly impact how businesses track their assets and report their financial status. In this essay, we will explore the highest-in, first-out method, its implications, and its advantages compared to other inventory management techniques.The highest-in, first-out (HIFO) method operates on a simple principle: the most expensive items in inventory are sold or used first. This technique is particularly relevant in industries where prices fluctuate frequently, such as technology or pharmaceuticals. For instance, a tech company might have various models of a product, each acquired at different prices. By implementing the highest-in, first-out method, the company can ensure that it sells the more expensive units first, thereby maximizing revenue from sales.One of the primary advantages of the highest-in, first-out method is its potential tax benefits. When businesses sell their higher-cost inventory first, they record higher costs of goods sold (COGS), which can lead to lower taxable income. This can be particularly advantageous in times of rising prices, as it allows companies to defer tax liabilities and improve cash flow. Additionally, using HIFO can provide a more accurate reflection of a company's current inventory value, as it aligns the cost of goods sold with the latest market conditions.However, the highest-in, first-out method is not without its challenges. One significant drawback is that it may not reflect the actual physical flow of inventory. Many companies operate on a first-in, first-out (FIFO) basis, where older stock is sold before newer stock. This is especially important in industries like food and beverages, where perishable goods must be sold before they expire. Therefore, while HIFO can be beneficial for financial reporting, it may not always be the most practical choice for inventory management.Moreover, the implementation of the highest-in, first-out method requires careful tracking and documentation. Companies must maintain detailed records of purchase prices and inventory levels to ensure compliance with accounting standards. This can increase administrative overhead and complexity, particularly for businesses with large inventories or frequent price changes.In conclusion, the highest-in, first-out method offers a unique approach to inventory management and financial reporting. By prioritizing the sale of higher-cost items, businesses can optimize their revenue and potentially reduce their tax burdens. However, it is essential for companies to weigh the benefits against the challenges and consider their specific industry needs when selecting an inventory management strategy. Ultimately, understanding the highest-in, first-out method can empower businesses to make informed decisions that enhance their financial performance and operational efficiency.

在金融和库存管理的世界中，存在多种方法来有效管理成本和利润。其中一种方法是最高先入先出方法，通常用于会计和库存系统。理解这一概念可以显著影响企业如何跟踪其资产和报告财务状况。在这篇文章中，我们将探讨最高先入先出方法、其影响及其与其他库存管理技术的优势。最高先入先出（HIFO）方法的运作基于一个简单的原则：库存中最昂贵的物品首先被出售或使用。这种技术在价格频繁波动的行业中尤为相关，例如技术或制药行业。例如，一家科技公司可能有各种型号的产品，每种产品的采购价格不同。通过实施最高先入先出方法，公司可以确保首先销售更昂贵的单位，从而最大化销售收入。最高先入先出方法的主要优点之一是其潜在的税收利益。当企业首先销售其高成本库存时，它们记录的销售成本（COGS）较高，这可能导致应纳税所得额降低。这在价格上涨时期尤为有利，因为它允许公司推迟税务负担并改善现金流。此外，使用HIFO可以更准确地反映公司的当前库存价值，因为它将销售成本与最新的市场条件对齐。然而，最高先入先出方法并非没有挑战。其中一个显著的缺点是，它可能无法反映实际的库存流动。许多公司在运营时采用先进先出（FIFO）原则，即先销售旧库存再销售新库存。这在食品和饮料等行业尤为重要，因为易腐商品必须在过期之前出售。因此，虽然HIFO在财务报告中可能具有优势，但在库存管理方面不一定是最实用的选择。此外，实施最高先入先出方法需要仔细的跟踪和文档记录。企业必须保持详细的采购价格和库存水平记录，以确保遵守会计标准。这可能会增加管理开销和复杂性，特别是对于拥有大量库存或频繁价格变动的企业。总之，最高先入先出方法为库存管理和财务报告提供了一种独特的方法。通过优先销售高成本项目，企业可以优化其收入并可能减少税负。然而，企业在选择库存管理策略时必须权衡收益与挑战，并考虑其特定行业的需求。最终，理解最高先入先出方法可以使企业能够做出明智的决策，从而提升其财务表现和运营效率。