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| English | Russian |
| FIFO inventory valuation method | метод оценки запасов FIFO (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) |
| FIFO inventory valuation method | метод ФИФО оценки запасов |
| first out inventory valuation method | метод ФИФО оценки запасов (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) |
| last in, first out inventory valuation method | метод ЛИФО |
| LIFO inventory valuation method | метод оценки запасов LIFO (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| LIFO inventory valuation method | метод ЛИФО (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| valuation allowance | резерв на переоценку (An account that is used to reduce the gross cost of an asset to then arrive at the net cost) |