简要总结了存货发出计价中后进先出法的概念,并分析了《企业会计准则第1号--存货》中取消了存货发出计价方法后进先出法的原因。以及新存货准则的突出特点。 This paper briefly summarizes the concept of the first-in-first-out method in inventory valuation and analyzes the reasons why the first-in-first-out method is eliminated after the inventory valuation method is canceled in the “Accounting Standards for Business Enterprises No. 1 - Inventory”. As well as the salient features of the new inventory guidelines.