| Subject | English | Portuguese |
| comp., MS, Braz. | first out inventory valuation method | primeiro a sair" (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| comp., MS, Braz. | first out inventory valuation method | "método de avaliação de estoque "primeiro a entrar (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| comp., MS, Braz. | last in, first out inventory valuation method | "método de avaliação de estoque "último a entrar, primeiro a sair" (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
