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first in, first out

Romanian translation: primul intrat, primul ieşit

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:first in, first out
Romanian translation:primul intrat, primul ieşit

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15:37 Sep 19, 2008
English to Romanian translations [PRO]
Bus/Financial - Retail
Additional field(s): Accounting
English term or phrase: first in, first out
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 sentence(s):
  • 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
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primul intrat, primul ieşit
Definition:
Primul intrat, primul iesit
(First-In, First-Out (FIFO))


Metoda contabila de identificare a ordinii in care sunt vandute articolele dintr-un stoc. In cazul acestei metode, ordinea de vanzare este ordinea cronologica in care articolele au fost cumparate. Intr-o perioada caracterizata prin inflatie, metoda FIFO tinde sa mentina costurile la un nivel scazut, insa are drept rezultat profituri raportate mai mari si, in consecinta, o obligatie fiscala mai mare. (2) Primul venit, primul servit. Regula stricta de executare a ordinelor de cumparare/vanzare pe piata de capital.
Selected response from:

Mihai Badea (X)
Luxembourg
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
4 +7primul intrat, primul ieşit
Mihai Badea (X)
4 +4primul intrat, primul ieşit
Cristina Butas
4metoda FIFO
Iosif JUHASZ


  

Translations offered


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +7
primul intrat, primul ieşit


Definition from eafacere.ro:
Primul intrat, primul iesit
(First-In, First-Out (FIFO))


Metoda contabila de identificare a ordinii in care sunt vandute articolele dintr-un stoc. In cazul acestei metode, ordinea de vanzare este ordinea cronologica in care articolele au fost cumparate. Intr-o perioada caracterizata prin inflatie, metoda FIFO tinde sa mentina costurile la un nivel scazut, insa are drept rezultat profituri raportate mai mari si, in consecinta, o obligatie fiscala mai mare. (2) Primul venit, primul servit. Regula stricta de executare a ordinelor de cumparare/vanzare pe piata de capital.

Example sentence(s):
  • Identificarea specifică nu poate fi folosită în cazurile în care stocurile cuprind un număr mare de elemente care sunt, de regulă, fungibile. În aceste cazuri, metoda care permite selectarea acelor elemente ce rămân în stoc este metoda „primul intrat-primul ieşit” (FIFO) sau metoda a costului mediu ponderat (CMP). http://www.cafr.ro/servlet/DownloadForm?file=suport_curs/ias_2.doc - CAFR  
Mihai Badea (X)
Luxembourg
Native speaker of: Romanian
PRO pts in category: 8

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Lucica Abil (X)
8 mins
Yes  Antonia Toth
2 hrs
Yes  Claudia Anda-Maria Halas
6 hrs
Yes  Lia Sabau
15 hrs
Yes  Cristiana Coblis
17 hrs
Yes  RODICA CIOBANU
18 hrs
Yes  Cristina Bolohan
1 day 23 hrs
Login to enter a peer comment (or grade)

13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
primul intrat, primul ieşit


Definition from Efacere.ro:
"Metodă contabilă de identificare a ordinii în care sunt vândute articolele dintr-un stoc. În cazul acestei metode, ordinea de vânzare este ordinea cronologică în care articolele au fost cumpărate. Într-o perioadă caracterizată prin inflaţie, metoda FIFO tinde să menţină costurile la un nivel scăzut, însă are drept rezultat profituri raportate mai mari şi, în consecinţă, o obligaţie fiscală mai mare. (2) Primul venit, primul servit. Regula strictă de executare a ordinelor de cumpărare/vânzare pe piaţa de capital."

Example sentence(s):
  • "Potrivit metodei "primul intrat - primul ieşit" (FIFO), bunurile ieşite din gestiune se evaluează la costul de achiziţie sau de producţie al primei intrări (lot). Pe măsura epuizării lotului, bunurile ieşite din gestiune se evaluează la costul de achiziţie sau de producţie al lotului următor, în ordine cronologică." - Consultanţă Contabilă  
Cristina Butas
Romania
Local time: 16:33
Native speaker of: Native in RomanianRomanian

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Lucica Abil (X)
5 mins
Yes  Lia Sabau
15 hrs
Yes  Cristiana Coblis
17 hrs
Yes  RODICA CIOBANU
18 hrs
Login to enter a peer comment (or grade)

1 day 15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
metoda FIFO


Definition from Contabilul:
Metode de evidenta a stocurilor

Metodele de evidenta a stocurilor includ:

•tratamente contabile standard: metoda costului mediu ponderat si metoda FIFO(First In First Out);
•tratamente contabile alternative permise: LIFO (Last In First Out) si alte metode,daca ele sunt recunoscute de reglementarile legale in vigoare.

Example sentence(s):
  • tratamente contabile standard: metoda costului mediu ponderat si metoda FIFO(First In First Out); - Contabilul  
Iosif JUHASZ
Romania
Local time: 16:33
Native speaker of: Native in HungarianHungarian, Native in RomanianRomanian
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