last-in, first-out

简明释义

后进先出法

英英释义

例句

1.In a last-in, first-out system, if you add new items to the top, they will be the first to go when items are removed.

在后进先出系统中，如果你将新项目添加到顶部，它们将在移除项目时首先被取出。

2.The accounting department follows a last-in, first-out approach for valuing inventory to match current costs with revenues.

会计部门采用后进先出的方法来评估库存，以将当前成本与收入相匹配。

3.The stack data structure is an example of last-in, first-out, where the last element added is the first one to be removed.

栈数据结构是后进先出的一个例子，最后添加的元素是第一个被移除的。

4.When processing requests, the server operates on a last-in, first-out basis, handling the most recent requests first.

在处理请求时，服务器按照后进先出的原则，优先处理最近的请求。

5.In inventory management, the company uses a last-in, first-out (LIFO) method to ensure that the most recently purchased items are sold first.

在库存管理中，公司采用后进先出（LIFO）方法，以确保最近购买的商品优先销售。

作文

In the world of finance and inventory management, the term last-in, first-out is often used to describe a specific method of handling goods and accounting. This principle suggests that the most recently acquired items are the first to be sold or used. Understanding this concept is crucial for businesses that aim to manage their resources effectively and maximize profits. The last-in, first-out method can significantly impact financial statements, tax liabilities, and inventory management strategies.To illustrate the importance of last-in, first-out, let's consider a retail store that sells electronic gadgets. Suppose the store receives a shipment of smartphones in January, and then another shipment arrives in February. If the store uses the last-in, first-out method, it will sell the smartphones from the February shipment first, even if the January models are still available. This approach allows the store to sell newer products at potentially higher prices, as they are more desirable to customers.However, there are implications to using the last-in, first-out method. For instance, during times of rising prices, this method can lead to lower taxable income because the cost of goods sold will reflect the higher costs of the latest inventory. Consequently, businesses may find themselves with a lower tax burden in the short term. Nonetheless, this can also result in inflated inventory values on the balance sheet, which may mislead investors and stakeholders about the true financial health of the company.On the other hand, the last-in, first-out method can pose challenges. For example, if a business faces a sudden drop in demand for its products, it may find itself stuck with older inventory that is not selling. In such cases, the company might have to discount these older items to clear them out, leading to potential losses. Thus, while the last-in, first-out method can provide advantages in certain market conditions, it requires careful consideration and strategic planning.Moreover, businesses must also be aware of the regulatory environment in which they operate. Different countries have varying accounting standards, and not all allow the use of the last-in, first-out method. For instance, companies operating under International Financial Reporting Standards (IFRS) are prohibited from using this method, while those under Generally Accepted Accounting Principles (GAAP) in the United States can choose to do so. This discrepancy can complicate matters for multinational corporations that must align their accounting practices across different jurisdictions.In conclusion, the last-in, first-out method is a valuable tool for businesses seeking to optimize their inventory management and financial reporting. However, it is essential for companies to weigh the pros and cons of this approach carefully. By understanding the implications of using last-in, first-out, businesses can make informed decisions that align with their operational goals and market conditions. Overall, mastering this concept can lead to improved profitability and efficiency in managing resources, making it a critical aspect of modern business strategy.

在金融和库存管理的世界中，术语后进先出常用于描述处理商品和会计的一种特定方法。这个原则表明，最近获得的物品是最先被出售或使用的。理解这一概念对那些旨在有效管理资源和最大化利润的企业至关重要。后进先出方法可以显著影响财务报表、税务负担和库存管理策略。为了说明后进先出的重要性，让我们考虑一家销售电子产品的零售店。假设该商店在一月份收到了一批智能手机，然后在二月份又收到了另一批。如果商店使用后进先出方法，它将首先出售二月份的智能手机，即使一月份的型号仍然可用。这种方法允许商店以潜在更高的价格出售更新的产品，因为它们对顾客更具吸引力。然而，使用后进先出方法也有其影响。例如，在价格上涨时期，这种方法可能导致较低的应税收入，因为销售成本将反映最新库存的较高成本。因此，企业可能会发现自己在短期内税负较轻。然而，这也可能导致资产负债表上的库存价值膨胀，可能误导投资者和利益相关者关于公司的真实财务健康状况。另一方面，后进先出方法可能会带来挑战。例如，如果企业面临产品需求突然下降的情况，它可能会发现自己被滞销的旧库存困住。在这种情况下，公司可能不得不折扣出售这些旧物品以清理库存，从而导致潜在损失。因此，虽然后进先出方法在某些市场条件下可以提供优势，但它需要仔细考虑和战略规划。此外，企业还必须意识到其运营的监管环境。不同国家有不同的会计标准，并非所有国家都允许使用后进先出方法。例如，根据国际财务报告准则（IFRS）运营的公司被禁止使用此方法，而在美国公认会计原则（GAAP）下的公司则可以选择使用。因此，对于那些必须在不同管辖区之间协调其会计实践的跨国公司来说，这种差异可能会使事情变得复杂。总之，后进先出方法是企业优化库存管理和财务报告的宝贵工具。然而，公司必须仔细权衡这种方法的利弊。通过理解使用后进先出的影响，企业可以做出与其运营目标和市场条件相一致的明智决策。总体而言，掌握这一概念可以提高盈利能力和资源管理效率，使其成为现代商业战略的关键方面。