现在的会计准则下是用先进先出法还是后进先 ... - 知乎
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2.lifo可以压低利润从而减少所得税并提高现金流，这也是企业选用lifo的最大原因同时也是税务部门最不喜欢的！ 也鉴于如此，美国要求公司若使用LIFO，必须在财务报告和税务报告同时采用这一计价方法，从而避免操纵利润和税务支出；
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