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FIFO puts the same units in COGS (the first ones) regardless of what system you're using.
The reason COGS changes with LIFO is that your definition of "last in" is dependent on the time period you're looking at. "First in" (ie FIFO) is the same regardless of whether you're looking at one quarter, one year, etc etc. |
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发表于 2011-7-13 16:15
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