highest-in, first-out

简明释义

最高价先出

英英释义

例句

1.The finance team recommended a highest-in, first-out method for valuing the inventory to reflect current market conditions.

财务团队建议采用最高成本优先出库方法来评估库存，以反映当前市场状况。

2.Using a highest-in, first-out approach can help businesses manage costs effectively during periods of inflation.

使用最高成本优先出库的方法可以帮助企业在通货膨胀期间有效管理成本。

3.By implementing a highest-in, first-out system, the supermarket was able to reduce waste and improve profitability.

通过实施最高成本优先出库系统，超市能够减少浪费并提高盈利能力。

4.The highest-in, first-out principle is particularly useful in industries with fluctuating prices, like electronics.

在价格波动较大的行业（如电子产品）中，最高成本优先出库原则特别有用。

5.In the context of inventory management, the company adopted a highest-in, first-out strategy to ensure that the most expensive items were sold first.

在库存管理中，公司采用了最高成本优先出库策略，以确保最昂贵的商品首先售出。

作文

In the world of finance and inventory management, various strategies are employed to optimize profits and reduce waste. One such strategy is known as highest-in, first-out, which is a method primarily used in accounting and inventory control. This approach dictates that the items or assets that were acquired at the highest cost should be sold or used before those acquired at a lower cost. The principle behind this method is relatively straightforward: it helps businesses manage their costs more effectively while maximizing their profit margins.To better understand the implications of highest-in, first-out (中文释义: 最高成本优先出库), let's consider a practical example. Imagine a company that sells electronic gadgets. If they purchase a batch of smartphones at $800 each and later acquire another batch at $600 each, using the highest-in, first-out method means that when they sell these smartphones, they will sell the ones from the first batch first. This practice ensures that the higher-cost inventory is accounted for first, which can lead to a higher cost of goods sold (COGS) in the short term.The benefits of applying the highest-in, first-out strategy are particularly evident during times of inflation. When prices are rising, selling the higher-cost items first allows companies to reflect a more accurate representation of their expenses and revenues. As a result, businesses can avoid the pitfalls of inflated profits that might occur if they were to sell lower-cost items first. This approach not only provides a clearer picture of profitability but also aids in tax planning since higher expenses can reduce taxable income.However, while the highest-in, first-out method has its advantages, it is not without challenges. One significant drawback is that it may lead to outdated inventory remaining on the books. If a company continually sells off its higher-cost inventory, it may end up with older stock that was purchased at lower prices, which could become obsolete or less desirable over time. This scenario can create issues with cash flow and necessitate markdowns to clear out old inventory.Additionally, the highest-in, first-out method may complicate financial reporting. Stakeholders may find it challenging to interpret the financial health of a company if they do not fully understand how inventory costs are being managed. Transparency in reporting becomes crucial, as investors and analysts need to be aware of the methodologies employed by the company in order to make informed decisions.In conclusion, the highest-in, first-out method serves as a valuable tool for businesses seeking to manage their inventory and finances effectively. While it offers several advantages, such as improved cost management and better profit representation during inflationary periods, it also presents challenges that require careful consideration. Companies must weigh the pros and cons of this strategy, ensuring that it aligns with their overall business objectives and market conditions. Ultimately, understanding and mastering the principles behind highest-in, first-out can lead to more informed decision-making and enhanced financial performance in the competitive landscape of business.

在金融和库存管理的世界中，各种策略被用来优化利润和减少浪费。其中一种策略被称为最高成本优先出库，这是一种主要用于会计和库存控制的方法。这种方法规定，成本最高的物品或资产应该在成本较低的物品之前出售或使用。这种方法背后的原则相对简单：它帮助企业更有效地管理成本，同时最大化利润率。为了更好地理解最高成本优先出库(中文释义: 最高成本优先出库)的含义，让我们考虑一个实际的例子。想象一下，一家公司销售电子产品。如果他们以每部800美元的价格购买一批智能手机，然后以每部600美元的价格购买另一批，那么使用最高成本优先出库方法意味着，当他们出售这些智能手机时，会首先出售第一批的手机。这种做法确保了高成本的库存首先被计算，从而在短期内可能导致较高的销售成本（COGS）。在通货膨胀时期，应用最高成本优先出库策略的好处尤为明显。当价格上涨时，首先出售高成本商品可以使公司更准确地反映其费用和收入。因此，企业可以避免由于首先出售低成本商品而导致的虚高利润的陷阱。这种方法不仅提供了更清晰的盈利状况，还帮助进行税务规划，因为更高的费用可以减少应纳税所得额。然而，虽然最高成本优先出库方法有其优点，但也并非没有挑战。一个显著的缺点是，它可能导致过时的库存留在账面上。如果一家公司不断出售其高成本的库存，可能最终会剩下以较低价格购买的旧库存，而这些库存可能会变得过时或不那么受欢迎。这种情况可能会造成现金流问题，并需要降价以清理旧库存。此外，最高成本优先出库方法可能会使财务报告变得复杂。如果利益相关者不完全了解公司如何管理库存成本，他们可能会发现很难解读公司的财务健康状况。报告的透明度变得至关重要，因为投资者和分析师需要了解公司采用的方法，以便做出明智的决策。总之，最高成本优先出库方法作为企业寻求有效管理库存和财务的有价值工具。虽然它提供了几个优势，如改善成本管理和在通货膨胀期间更好的利润表现，但它也带来了需要仔细考虑的挑战。公司必须权衡这种策略的利弊，确保其与整体业务目标和市场条件保持一致。最终，理解和掌握最高成本优先出库背后的原则可以导致更明智的决策和在竞争激烈的商业环境中增强的财务表现。