66.FIFOmethod,firstinfirstoutmethod先进先出法
67.provisionforimpairmentofinventory存货跌价准备
67-1reverseofprovisionforimpairmentofinventory存货跌价准备转回
【讲解】
reverse[rɪ’vɜːs]n.相反,背面,倒退,失败adj.后面的,颠倒的v.颠倒,倒转,倒退
68.NRV,netrealizable[’rilaɪzəbl]value可变现净值
69.lossofinventoriesdiscoveredinaninventorycounting存货盘亏
70.lossesordamagesofinventories存货损毁