{"id":7592,"date":"2019-10-16T11:43:02","date_gmt":"2019-10-16T11:43:02","guid":{"rendered":"https:\/\/audit-invest.com.ua\/?p=7592"},"modified":"2019-10-24T12:11:23","modified_gmt":"2019-10-24T12:11:23","slug":"fifo-lifo-chy-fefo-yakyj-z-metodiv-vybuttya-zapasiv-vykorystovuyete-vy","status":"publish","type":"post","link":"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/fifo-lifo-chy-fefo-yakyj-z-metodiv-vybuttya-zapasiv-vykorystovuyete-vy","title":{"rendered":"FIFO, LIFO \u0418\u041b\u0418 FEFO? \u041a\u0430\u043a\u043e\u0439 \u0438\u0437 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0435 \u0432\u044b?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/audit-invest.com.ua\/ru\/wp-json\/wp\/v2\/posts\/7592\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ru\" title=\"\u0420\u0443\u0441\u0441\u043a\u0438\u0439\">\u0420\u0443\u0441\u0441\u043a\u0438\u0439<\/a> and <a href=\"https:\/\/audit-invest.com.ua\/ua\/wp-json\/wp\/v2\/posts\/7592\" class=\"qtranxs-available-language-link qtranxs-available-language-link-ua\" title=\"\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430\">\u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430<\/a>.<\/p><p><strong><em><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7593 alignleft\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/Annastasyya-Benkovych.png\" alt=\"\" width=\"62\" height=\"62\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/Annastasyya-Benkovych.png 492w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/Annastasyya-Benkovych-150x150.png 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/Annastasyya-Benkovych-300x300.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/Annastasyya-Benkovych-400x400.png 400w\" sizes=\"auto, (max-width: 62px) 100vw, 62px\" \/>\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e:<\/em><\/strong><\/p>\n<p><em><strong>\u0411\u0435\u043d\u044c\u043a\u043e\u0432\u0438\u0447 \u0410\u043d\u0430\u0441\u0442\u0430\u0441\u0438\u044f, \u043f\u043e\u043c\u043e\u0449\u043d\u0438\u043a \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430\u00a0\u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442 \u0430\u0443\u0434\u0438\u0442\u0430, \u041c\u0421\u0424\u041e \u0438 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>\u041a \u043d\u0430\u043c \u043f\u043e\u0441\u0442\u0443\u043f\u0438\u043b \u0432\u043e\u043f\u0440\u043e\u0441 \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438:<\/p>\n<ul>\n<li>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0430 <strong>FEFO<\/strong>, \u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434\u0430 \u0441\u043f\u0438\u0441\u0430\u043d\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432 \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438\u043b\u0438 \u0434\u043b\u044f \u0434\u0440\u0443\u0433\u0438\u0445 \u0446\u0435\u043b\u0435\u0439?<\/li>\n<\/ul>\n<p>\u0414\u0430\u0432\u0430\u0439\u0442\u0435 \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c\u0441\u044f \u0432 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0438\u043b\u0438 \u043f\u0435\u0440\u0435\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432, \u0430 \u0442\u0430\u043a \u0436\u0435 \u0432 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f\u0445 \u0438\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f.<\/p>\n<p>\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0443\u0447\u0435\u0442\u0430, \u0431\u0443\u0434\u044c \u0442\u043e \u041f(\u0421)\u0411\u0423 \u0438\u043b\u0438 \u041c\u0421\u0424\u041e, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0438\u0440\u0430\u0435\u0442 \u043c\u0435\u0442\u043e\u0434 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432, \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0441\u0432\u043e\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u0442\u043c\u0435\u0447\u0430\u0435\u0442 \u0435\u0433\u043e \u0432 \u043f\u0440\u0438\u043a\u0430\u0437\u0435 \u043e\u0431 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0435. \u041f\u0440\u0438 \u044d\u0442\u043e\u043c \u0434\u043b\u044f \u0432\u0441\u0435\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u043e\u0434\u0438\u043d\u0430\u043a\u043e\u0432\u043e\u0433\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0430 \u0438 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u0430 \u0438 \u0442\u0430 \u0436\u0435 \u0444\u043e\u0440\u043c\u0443\u043b\u0430 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438.<\/p>\n<p>\u0412\u0441\u0435 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u044b \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0438 \u043b\u043e\u0433\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0440\u043e\u0442\u0430\u0446\u0438\u0438 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u043c\u044b \u0441\u043e\u0431\u0440\u0430\u043b\u0438 \u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u043b\u0438 \u0434\u043b\u044f \u0432\u0430\u0441 \u0432 \u0441\u0445\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u043c \u0432\u0438\u0434\u0435 \u0441 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0438\u0445 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7636 aligncenter\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/metody-vybytiya-1.png\" alt=\"\" width=\"502\" height=\"629\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/metody-vybytiya-1.png 502w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/metody-vybytiya-1-239x300.png 239w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2019\/10\/metody-vybytiya-1-120x150.png 120w\" sizes=\"auto, (max-width: 502px) 100vw, 502px\" \/><\/p>\n<p><strong>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f. 16 \u041f(\u0421)\u0411\u0423 \u2116 9 \u00ab\u0417\u0430\u043f\u0430\u0441\u044b\u00bb \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043e 5 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432:<\/strong><\/p>\n<ul>\n<li>\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u0435\u0434\u0438\u043d\u0438\u0446\u044b \u0437\u0430\u043f\u0430\u0441\u043e\u0432;<\/li>\n<li>\u0441\u0440\u0435\u0434\u043d\u0435\u0432\u0437\u0432\u0435\u0448\u0435\u043d\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438;<\/li>\n<li>\u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0435\u0440\u0432\u044b\u0445 \u043f\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 (FIFO)<\/li>\n<li>\u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u044b\u0445 \u0437\u0430\u0442\u0440\u0430\u0442;<\/li>\n<li>\u0446\u0435\u043d\u044b \u043f\u0440\u043e\u0434\u0430\u0436\u0438.<\/li>\n<\/ul>\n<p><strong>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u043f. 23, 25 \u041c\u0421\u0411\u0423 \u2116 2 \u00ab\u0417\u0430\u043f\u0430\u0441\u044b\u00bb \u0432\u044b\u0434\u0435\u043b\u044f\u044e\u0442 3 \u043c\u0435\u0442\u043e\u0434\u0430 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 (\u0438\u043b\u0438 \u0444\u043e\u0440\u043c\u0443\u043b\u044b \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438):<\/strong><\/p>\n<ul>\n<li>\u043c\u0435\u0442\u043e\u0434 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438;<\/li>\n<li>\u043c\u0435\u0442\u043e\u0434 \u0441\u0440\u0435\u0434\u043d\u0435\u0432\u0437\u0432\u0435\u0448\u0435\u043d\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438;<\/li>\n<li>\u043c\u0435\u0442\u043e\u0434 FIFO.<\/li>\n<\/ul>\n<p>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e Generally Accepted Accounting Principles (GAAP US) \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u043c\u043e\u0436\u0435\u0442 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043c\u0435\u0442\u043e\u0434 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 <strong>LIFO<\/strong>. \u041e\u0434\u043d\u0430\u043a\u043e \u0434\u0430\u043d\u043d\u044b\u0439 \u043c\u0435\u0442\u043e\u0434 \u0431\u044b\u043b <strong>\u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d<\/strong> \u0438\u0437 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u043f\u043e \u041c\u0421\u0424\u041e \u0438 \u041f(\u0421)\u0411\u0423, \u043f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 LIFO \u043d\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u043d\u043e\u0440\u043c\u0430\u043c \u044d\u0442\u0438\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u2013 \u043d\u0435 \u043e\u0442\u0440\u0430\u0436\u0430\u0435\u0442 \u0442\u043e\u0447\u043d\u043e\u0433\u043e \u043f\u043e\u0442\u043e\u043a\u0430 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432 \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0435 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u0438, \u0442\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, \u043f\u0440\u0438\u0432\u043e\u0434\u0438\u0442 \u043a \u043d\u0435\u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044e \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432.<\/p>\n<p>\u0412\u0435\u0440\u043d\u0435\u043c\u0441\u044f \u043a \u043c\u0435\u0442\u043e\u0434\u0430\u043c \u0440\u043e\u0442\u0430\u0446\u0438\u0438 \u0437\u0430\u043f\u0430\u0441\u043e\u0432: FEFO, FPFO \u0438 BBD.<\/p>\n<p><strong>\u041c\u0435\u0442\u043e\u0434 FPFO <\/strong>\u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0435\u0442 \u0434\u0430\u0442\u0443 \u0432\u044b\u043f\u0443\u0441\u043a\u0430 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u0438 \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442, \u0447\u0442\u043e \u0431\u043e\u043b\u0435\u0435 \u00ab\u0441\u0442\u0430\u0440\u0430\u044f\u00bb \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u044f, \u0442\u043e \u0435\u0441\u0442\u044c \u0442\u0430, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0431\u044b\u043b\u0430 \u0438\u0437\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u0430 \u0438\u043b\u0438 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0430 \u0440\u0430\u043d\u0435\u0435, \u043e\u0442\u0433\u0440\u0443\u0436\u0430\u0435\u0442\u0441\u044f \u0432 \u043f\u0435\u0440\u0432\u0443\u044e \u043e\u0447\u0435\u0440\u0435\u0434\u044c, \u0430 \u0442\u0430 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0438\u0437\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u0430 \u0438\u043b\u0438 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0430 \u043f\u043e\u0437\u0436\u0435, \u043e\u0442\u043f\u0443\u0441\u043a\u0430\u0435\u0442\u0441\u044f \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0435\u0439. \u0422\u0430\u043a\u043e\u0439 \u043f\u043e\u0434\u0445\u043e\u0434, \u043f\u043e \u043d\u0430\u0448\u0435\u043c\u0443 \u043c\u043d\u0435\u043d\u0438\u044e, \u043f\u043e \u0441\u0432\u043e\u0435\u0439 \u0441\u0443\u0442\u0438, \u0441\u043e\u043f\u043e\u0441\u0442\u0430\u0432\u0438\u043c \u0441 \u043c\u0435\u0442\u043e\u0434\u043e\u043c FIFO (\u0441\u043c. \u041e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0430 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u043e \u0432 \u043f.27 \u041c\u0421\u0424\u041e).<\/p>\n<p><strong>\u041c\u0435\u0442\u043e\u0434 BBD, <\/strong>\u043f\u043e \u043d\u0430\u0448\u0435\u043c\u0443 \u043c\u043d\u0435\u043d\u0438\u044e, \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0440\u0430\u0437\u043d\u043e\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u044c\u044e \u043c\u0435\u0442\u043e\u0434\u0430<strong> FEFO <\/strong>\u0442\u0430\u043a \u043a\u0430\u043a \u0432 \u043e\u0441\u043d\u043e\u0432\u0435 \u043b\u0435\u0436\u0438\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0441\u0440\u043e\u043a\u0430 \u0433\u043e\u0434\u043d\u043e\u0441\u0442\u0438 \u0437\u0430\u043f\u0430\u0441\u0430, \u0432 \u043c\u0435\u0442\u043e\u0434\u0435 BBD \u2013 \u044d\u0442\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u043c\u044b\u0439 \u0441\u0440\u043e\u043a \u0433\u043e\u0434\u043d\u043e\u0441\u0442\u0438, \u0432 \u043c\u0435\u0442\u043e\u0434\u0435 FEFO \u2013 \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u044b\u0439 \u0441\u0440\u043e\u043a.<\/p>\n<p>\u041e\u0442\u043c\u0435\u0442\u0438\u043c, \u0447\u0442\u043e \u043c\u0435\u0442\u043e\u0434\u044b <strong>FEFO, FPFO \u0438 BBD<\/strong> \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044f \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 <strong>\u043d\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u044b<\/strong> \u043d\u0438 \u0432 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u044f\u0445 \u041f(\u0421)\u0411\u0423, \u043d\u0438 \u0432 \u041c\u0421\u0424\u041e, \u043d\u0438 \u0432 GAAP US.<\/p>\n<p>\u0422\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, \u043f\u043e \u043d\u0430\u0448\u0435\u043c\u0443 \u043c\u043d\u0435\u043d\u0438\u044e, \u0435\u0441\u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u043c\u0435\u0442\u043e\u0434 <strong>FEFO <\/strong>\u0438\u043b\u0438<strong> BBD<\/strong>, \u0442\u043e \u0432 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0435 \u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e \u0435\u0433\u043e \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c \u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434 <strong>\u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438<\/strong>, \u0430 \u0435\u0441\u043b\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u043c\u0435\u0442\u043e\u0434 <strong>FPFO<\/strong> &#8211; \u0442\u043e \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c \u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434 <strong>FIFO<\/strong>.<\/p>\n<p><strong>\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0430 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435\u043c \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438. <\/strong>\u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u041f(\u0421)\u0411\u0423 6 \u00ab\u0418\u0441\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0448\u0438\u0431\u043e\u043a \u0438 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u0442\u0447\u0435\u0442\u0430\u0445\u00bb \u0438 \u041c\u0421\u0411\u0423 8 \u00ab\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043e\u0446\u0435\u043d\u043a\u0430\u0445 \u0438 \u043e\u0448\u0438\u0431\u043a\u0438\u00bb \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0440\u0435\u0442\u0440\u043e\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u043d\u043e. \u0422\u043e \u0435\u0441\u0442\u044c \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u043e\u0441\u0442\u0430\u0442\u043e\u043a \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043a\u043e\u043c\u043f\u043e\u043d\u0435\u043d\u0442\u0430 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u043d\u0430 \u043d\u0430\u0447\u0430\u043b\u043e \u043f\u0435\u0440\u0438\u043e\u0434\u0430, \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u044d\u0442\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0432\u043b\u0438\u044f\u0435\u0442, \u0437\u0430 \u043f\u0435\u0440\u0432\u044b\u0439 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u043f\u0435\u0440\u0438\u043e\u0434, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043a\u043e\u0440\u0440\u0435\u043a\u0442\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0434\u0440\u0443\u0433\u0438\u0435 \u0441\u0440\u0430\u0432\u043d\u0438\u0432\u0430\u0435\u043c\u044b\u0435 \u0441\u0443\u043c\u043c\u044b, \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0430 \u0437\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u043f\u043e\u0434\u0430\u043d\u043d\u044b\u0439 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u043f\u0435\u0440\u0438\u043e\u0434, \u0442\u0430\u043a, \u0431\u0443\u0434\u0442\u043e \u043d\u043e\u0432\u0430\u044f \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u043b\u0430\u0441\u044c \u0432\u0441\u0435\u0433\u0434\u0430.<\/p>\n<p><strong>\u0418\u0442\u0430\u043a, \u0441\u0443\u043c\u043c\u0438\u0440\u0443\u044f \u0432\u0441\u0435 \u0432\u044b\u0448\u0435\u0438\u0437\u043b\u043e\u0436\u0435\u043d\u043d\u043e\u0435, \u043e\u0442\u043c\u0435\u0442\u0438\u043c:<\/strong><\/p>\n<ol>\n<li>\u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u044b\u0431\u0438\u0440\u0430\u0435\u0442 \u043c\u0435\u0442\u043e\u0434 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0438 \u043e\u0442\u043c\u0435\u0447\u0430\u0435\u0442 \u0435\u0433\u043e \u0432 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0435.<\/li>\n<li>\u0421\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u0435\u0442 5 \u043c\u0435\u0442\u043e\u0434\u043e\u0432 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u043f\u043e \u041f(\u0421)\u0411\u0423 \u0438 3 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u043c\u0435\u0442\u043e\u0434\u0430 \u043f\u043e \u041c\u0421\u0411\u0423.<\/li>\n<li>\u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u041c\u0421\u0424\u041e, \u041f(\u0421)\u0411\u0423 \u0438 GAAP US \u043c\u0435\u0442\u043e\u0434\u044b FEFO, FPFO \u0438 BBD \u043d\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f.<\/li>\n<li>\u041f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043c\u0435\u0442\u043e\u0434\u0430 FEFO, \u0446\u0435\u043b\u0435\u0441\u043e\u043e\u0431\u0440\u0430\u0437\u043d\u043e \u0435\u0433\u043e \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c \u0432 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0435 \u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0435\u0431\u0435\u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438, \u043f\u0440\u0438 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043c\u0435\u0442\u043e\u0434\u0430 FPFO \u2013 \u00a0\u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434 FIFO.<\/li>\n<li>\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0430 \u0432\u044b\u0431\u044b\u0442\u0438\u044f \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0435\u043c \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0440\u0435\u0442\u0440\u043e\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u043d\u043e.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-4869 size-thumbnail\" style=\"width: 170px; height: 170px; float: left; margin-left: 12px; margin-right: 12px;\" src=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-150x150.png\" alt=\"\" width=\"150\" height=\"150\" srcset=\"https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-150x150.png 150w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-300x300.png 300w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1-80x80.png 80w, https:\/\/audit-invest.com.ua\/wp-content\/uploads\/2017\/04\/Karpenko-Tamara-1.png 500w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u041e\u0441\u0442\u0430\u043b\u0438\u0441\u044c \u0432\u043e\u043f\u0440\u043e\u0441\u044b? <\/strong><strong>\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u043f\u0440\u044f\u043c\u043e \u0441\u0435\u0439\u0447\u0430\u0441!<\/strong><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> 097 338 12 88, 050 340 11 17<\/strong><\/span><\/span><\/p>\n<p><span style=\"color: #246a9d;\"><span style=\"font-size: 18px;\"><strong>\u232a<\/strong><strong> af@audit-invest.com.ua<\/strong><\/span><\/span><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in \u0420\u0443\u0441\u0441\u043a\u0438\u0439 and \u0423\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0430.\u041f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u0435\u043d\u043e: \u0411\u0435\u043d\u044c\u043a\u043e\u0432\u0438\u0447 \u0410\u043d\u0430\u0441\u0442\u0430\u0441\u0438\u044f, \u043f\u043e\u043c\u043e\u0449\u043d\u0438\u043a \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430\u00a0\u0414\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442 \u0430\u0443\u0434\u0438\u0442\u0430, \u041c\u0421\u0424\u041e \u0438 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430 &nbsp; \u041a \u043d\u0430\u043c \u043f\u043e\u0441\u0442\u0443\u043f\u0438\u043b \u0432\u043e\u043f\u0440\u043e\u0441 \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u043a\u043e\u0442\u043e\u0440\u043e\u0435 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u043f\u043e \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438: \u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u043b\u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0430 FEFO, \u043a\u0430\u043a \u043c\u0435\u0442\u043e\u0434\u0430&#8230; <a class=\"readmore\" href=\"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/fifo-lifo-chy-fefo-yakyj-z-metodiv-vybuttya-zapasiv-vykorystovuyete-vy\">Rea more<\/a><\/p>\n","protected":false},"author":4,"featured_media":7597,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-7592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.9 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"auditinvester\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/audit-invest.com.ua\/en\/articles\/blog\/fifo-lifo-chy-fefo-yakyj-z-metodiv-vybuttya-zapasiv-vykorystovuyete-vy\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 4.9.9\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Group of Companies AUDIT-INVEST | Your 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