Glossary entry (derived from question below)
English term or phrase:
first in, first out
Japanese translation:
先入れ先出し法
Added to glossary by
Enrique Cavalitto
Aug 21, 2008 23:42
15 yrs ago
English term
first in, first out
GBK
English to Japanese
Bus/Financial
Retail
Definition from
About.com: Retailing:
A method of stock rotation in which goods that are received first are sold first. Newly received product is stocked behind the older merchandise.
Example sentences:
Raw materials and ingredients should be stored and handled under suitable conditions to prevent spoilage, contamination and damage. Stocks of raw materials and ingredients should be properly rotated to ensure that the first-in-first-out principle is followed. (Hong Kong FEHD)
Follow rotational policies closely. Seafood always should be handled on a 'first in, first out' basis. This is particularly critical for fresh seafood because of shorter shelf life, but it also should be applied to frozen product display cases. (Alaska Seafood Marketing Institute)
Sell the earliest deliveries first - a frequent delivery service from one distributor will help to maintain the first in - first out arrangement. (FAO CORPORATE DOCUMENT REPOSITORY)
Proposed translations
(Japanese)
| 4 +5 | 先入れ先出し法 |
Noriko Miwa
|
Change log
Aug 26, 2008 20:30: Mauricio Zoch changed "Stage" from "Submission" to "Completion"
Sep 16, 2008 15:59: Enrique Cavalitto changed "Edited KOG entry" from "<a href="/profile/651962">Noriko Miwa's</a> old entry - "First In, First Out"" to ""先入れ先出し法""
Proposed translations
+5
1 hr
Selected
先入れ先出し法
Definition from
own experience or research:
コスト計算などをするときの在庫の出し入れの考え方の一つ。先に入庫したものを先に出庫するという考え方。この他、あとから入れたものを先に出庫するという考え方や、平均価格を使うという考え方もある。
Example sentences:
先入先出法とは、原価法における資産評価方法の一つで、資産の評価をする際、先に仕入れたものから順に販売していくと仮定し、取得日が早いものから順次払い出したものとして、仕入れ（受入れ）高・払出し高・期末の評価額を決定する方法をいう。 (簿記勘定科目一覧表)
4 KudoZ points awarded for this answer.
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