先进先出法指的是先购进的产品先发出，对已经发出产品进行计价的方法。先进

The first-in-first-out method refers to the method in which the products purchased first are sent out first, and the products that have been sent out are valued. <br>The first-in first-out method can carry forward the cost of issuing inventory anytime and anywhere, but the procedure is more complicated. If the product is sent and received more business and the unit price is not fixed, the workload will be relatively large. When the current price continues to rise, the cost of inventory at the end of the month is relatively close to the market price. If the cost of sending inventory is relatively low, then the company's monthly profit and the value of inventory products will be overestimated; otherwise, the company's current inventory value may be underestimated. <br>Examples are as follows: Purchase 2 products of A on March 1, 2018, and the unit price is 5 yuan; purchase 3 products of A on March 5, 2018, and the unit price is 6 yuan; purchase 2 products of A on March 9, 2018, and the unit price It is 7 yuan. 4 A products were issued in March 2018. Then the value of the issued inventory is 2*5+2*6=22 yuan

The first in first out method refers to the method that the products purchased first are delivered first, and the delivered products are priced.<br>The first in first out method can carry forward the cost of issued inventory anytime and anywhere, but the procedure is complex. If there are many products receiving and dispatching businesses and the unit price is not fixed, the workload will be relatively large. When the current price continues to rise, the inventory cost at the end of the month is close to the market price. If the inventory cost is relatively low, the enterprise's profit and the value of inventory products in the current month will be overestimated; On the contrary, it may underestimate the current inventory value of the enterprise.<br>Examples are as follows: on March 1, 2018, two products a were purchased at a unit price of 5 yuan; On March 5, 2018, three products a were purchased at a unit price of 6 yuan; On March 9, 2018, two products a were purchased at a unit price of 7 yuan. Four products a were issued in March 2018. Then the value of the issued inventory is 2 * 5 + 2 * 6 = 22 yuan

First-in-first-out method refers to the method that the products purchased first are sent out first, and the products that have been sent out are priced. First-in-first-out method can carry forward the cost of issuing inventory anytime and anywhere, but the procedure is complicated. If there are many products receiving and dispatching services and the unit price is not fixed, the workload will be relatively large. When the current price continues to rise, the inventory cost at the end of the month is close to the market price. If the issued inventory cost is relatively low, the enterprise's profit and the value of the inventory products in the current month will be overestimated. On the contrary, it may underestimate the current inventory value of the enterprise. Examples are as follows: On March 1st, 2018, two A products were purchased at the unit price of 5 yuan; On March 5, 2018, 3 A products were purchased at the unit price of 6 yuan; On March 9, 2018, I purchased 2 A products at the unit price of 7 yuan. In March 2018, 4 A products were issued. Then the value of issued inventory is 2*5+2*6=22 yuan.