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加权平均，后进先出法和先进先出库存计算方法。Weighted Average, LIFO and FIFO inventory calculation methods.

“LIFO准备”是什麽？哪些因素使得它增加或减少？What does "LIFO Reserve" represent? What causes it to increase or decrease?

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对于存货的会计核算也有不同的方法，即人们所熟悉的先进先出法和后进先出法。There are also different accounting methods for the inventory, commonly known as FIFO and LIFO.

后进先出准备的清理是由于按照后进先出法，在存货降到低于一般成本水平时销售商品而产生的。Selling merchandise from a LIFO inventory to the point at which the inventory falls below the traditional level.

讨论采取后进先出方法的动机，在财务报表显示采取这方法的效果。Discuss the motivation for adoption of the LIFO method and show the financial statement effects of that adoption.

后进先出法在“将最近购买存货的成本与收入相配比”的假设下分配成本。The LIFO method allocates costs on the assumption that the cost of the most recent purchases is matched against revenue.

后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.

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后进先出法能够较好地实现现行成本与现行收入的配比，因为分配给已销货物的成本是现行成本。LIFO better matches current costs against current revenues because the costs assigned to the cost of goods sold are relatively current.

在此方法下，确定的销售成本比较接近于现时成本水平，因为它们是最近购进的商品。Under the LIFO method, the costs assigned to the cost of goods sold are relatively current, because they stem from the most recent purchases.

后进先出法与先进先出法相比，前者将导致报告的毛利相对较大，后者将导致报告的毛利最小。The LIFO method will cause the reporting of relatively large gross profit as compared with FIFO, which will hold reported gross profit to minimum.

在大多数企业，这种假设的存货流动方式都是不符合实际情况的，但却有相当有力的论据来支持这种方法。Although this assumption is not in accord with physical movement of merchandise in most business, there is a strong logical argument to support LIFO method.

但是，很多“后进先出”公司的存在，加上很多其他公司也可能加入“后进先出”这一行列，会使未来报告的库存周转率提高。Still, the existence of a lot of LIFO companies, plus the likelihood that some others will join the crowd, ensures some further increase it the reported turnover of inventory.

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然而，另一方面，在通货膨胀时期使用后进先出法易于导致资产负债表上的存货金额远远低于库存商品的现时重置成本。However, on the other hand, the use of LIFO during a period of inflation is apt to produce a balance sheet figure for inventory that is far below the current replacement cost of the goods on hand.