FIFO与LIFO的区别是什么？ - 百度知道
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lifo和fifo是存货的两种计量方法，在通货膨胀的情况下，lifo和fifo对期末存货的计价和当期成本利润的影响是完全不同的： LIFO：由于发出的存货是按最新的采购价格（较高）计量的，发出的价格高，库存的价格低，所以期末账面存货价值就相对低了。
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