dollar value lifo method

简明释义

金额后入先出法

英英释义

例句

1.By applying the dollar value lifo method 美元价值后进先出法, the firm was able to reduce its taxable income during inflationary periods.

通过应用美元价值后进先出法 dollar value lifo method，公司能够在通货膨胀期间减少应税收入。

2.Many retailers opt for the dollar value lifo method 美元价值后进先出法 because it aligns well with their purchasing strategies.

许多零售商选择美元价值后进先出法 dollar value lifo method，因为它与他们的采购策略非常契合。

3.Using the dollar value lifo method 美元价值后进先出法 can lead to lower ending inventory values on the balance sheet.

使用美元价值后进先出法 dollar value lifo method可能导致资产负债表上的期末库存价值降低。

4.The company decided to use the dollar value lifo method 美元价值后进先出法 for inventory valuation to better match its costs with revenues.

公司决定使用美元价值后进先出法 dollar value lifo method来进行库存估值，以更好地匹配其成本与收入。

5.The accountant explained how the dollar value lifo method 美元价值后进先出法 affects the financial statements of the business.

会计师解释了美元价值后进先出法 dollar value lifo method如何影响企业的财务报表。

作文

The inventory valuation method known as the dollar value lifo method plays a crucial role in how businesses manage their stock and report their financial health. This method is particularly significant in periods of inflation, where the cost of goods can rise rapidly. By using the dollar value lifo method (即“美元价值后进先出法”), companies can more accurately reflect the current value of their inventory on their balance sheets. The dollar value lifo method allows businesses to maintain an inventory accounting system that focuses on the dollar value of inventory layers rather than the physical units. This means that when prices increase, the most recent costs are matched against revenues, providing a better representation of a company's profitability during inflationary times. For example, if a company purchases goods at different price points over time, the dollar value lifo method enables the company to calculate the cost of goods sold based on the latest prices, which can lead to lower taxable income and, consequently, tax savings. One of the primary advantages of the dollar value lifo method is its ability to smooth out the effects of inflation. As prices rise, the older, cheaper inventory remains on the books, while the cost of goods sold reflects the higher prices of newer inventory. This not only provides a more accurate depiction of current market conditions but also helps businesses plan for future expenses. However, it is essential to note that this method requires meticulous record-keeping and a thorough understanding of inventory layers. Despite its benefits, the dollar value lifo method is not without its challenges. Companies must be diligent in tracking the dollar value of their inventory layers, which can become complex over time. Additionally, some critics argue that this method can distort financial statements, making it difficult for investors to assess a company’s true financial situation. Therefore, businesses must weigh the pros and cons carefully before deciding to adopt this method. In conclusion, the dollar value lifo method serves as an essential tool for businesses looking to navigate the complexities of inventory valuation, especially in inflationary environments. By allowing companies to account for the changing value of their inventory, this method can provide a clearer picture of financial performance and assist in strategic decision-making. Understanding and implementing the dollar value lifo method can ultimately lead to better financial outcomes for businesses, making it a valuable consideration in the realm of accounting and finance.

被称为dollar value lifo method（即“美元价值后进先出法”）的库存估值方法在企业管理库存和报告财务健康状况中发挥着至关重要的作用。该方法在通货膨胀期间尤其重要，因为商品成本可能迅速上升。通过使用dollar value lifo method，公司可以更准确地反映其资产负债表上库存的当前价值。dollar value lifo method允许企业维持一种库存会计系统，该系统关注库存层的美元价值，而不是物理单位。这意味着当价格上涨时，最近的成本与收入相匹配，从而在通货膨胀时期提供了公司盈利能力的更好表现。例如，如果一家公司在不同的价格点上购买商品，dollar value lifo method使公司能够根据最新价格计算销售成本，这可能导致较低的应税收入，从而实现税收节省。dollar value lifo method的主要优点之一是它能够平滑通货膨胀的影响。随着价格的上涨，旧的、便宜的库存仍然在账面上，而销售成本则反映了新库存的较高价格。这不仅提供了对当前市场状况的更准确描述，还帮助企业规划未来的支出。然而，必须注意的是，这种方法需要细致的记录保持和对库存层的透彻理解。尽管有其好处，dollar value lifo method也并非没有挑战。公司必须在跟踪库存层的美元价值方面保持谨慎，这可能随着时间的推移变得复杂。此外，一些批评者认为，这种方法可能扭曲财务报表，使投资者难以评估公司的真实财务状况。因此，企业在决定采用这种方法之前，必须仔细权衡利弊。总之，dollar value lifo method作为企业在通货膨胀环境中应对库存估值复杂性的基本工具。通过允许公司考虑库存的变化价值，这种方法可以提供更清晰的财务绩效图景，并协助战略决策。理解和实施dollar value lifo method最终可以为企业带来更好的财务结果，使其在会计和金融领域成为一个重要的考虑因素。