英语词汇“last in, first out”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

c. last in, first out.

(a) a method or policy for determining the dismissal of employees by a company or organization, in which the last person to be employed is the first to be made redundant. See also LIFO n. Additions.

1877 Cincinnati Commerc. 12 Aug. 2/3 Two or three are discharged, almost invariably those who have worked in the shop the shortest time. 'Last in, first out' is the rule.

1932 Irish Times 24 Sept. 7/4 It was agreed that the services of the two lorry drivers be dispensed with on the principle of ‘last in, first out.’

1963 San Antonio (Texas) Express 31 May 2 a/6 If any contractor decided it is necessary to lay off help, the ‘last in, first out’ rule would be followed regardless of color, creed or national origin.

1985 J. Kelman Chancer (1987) 35 No point worrying about that auld yin—last in first out. I'll be heading the line soon as the redundancies start.

2012 Times (Nexis) 24 Nov. 68 Collective agreements cover about 90 per cent of employees, with the principle of ‘last in, first out’ applied strictly on redundancies.

(b) Accounting. (Designating) a method of accounting in which all goods of the same kind are valued at the price paid for those most recently acquired. See also LIFO n. a.

ΚΠ

1934 NACA Yearbk. (Nat. Assoc. Cost Accountants, U.S.) 100 This inventory system is called the ‘Last In, First Out’ system... It provides for charging current costs against current sales.

1945 NACA Yearbk. (Nat. Assoc. Cost Accountants, U.S.) 81 A number of companies are using the last-in, first-out, or lifo method of valuing inventories.

1947 D. Himmelblau Investigations for Financing (ed. 3) VII. 74 Last-In, First-Out Method in Industrial Companies.

1951 R. E. Badger & H. G. Guthmann Investm. Princ. & Pract. (ed. 4) viii. 222 The company has still to bring its Inventories back to their normal level, and when it does so it has to allow for increased replacement costs, an accounting feature that would have no significance save under the LIFO (last-in first-out) system.

1979 Daily Tel. 30 Nov. 21/2 The amount by which third quarter earnings would be reduced under that last-in first-out (LIFO) basis would have been £350 million and £ 675 million for the nine months.

2008 J. A. Tracy Accounting for Dummies ii. vii. 149 Products generally move in and move out of inventory in a first-in, first-out sequence. Nevertheless, a business may choose the last-in, first-out accounting method.

(c) Computing. (Designating, relating to, or involving) a procedure in which the first item removed from a buffer, queue, etc., is the last one to have been added. Abbreviated LIFO: see LIFO n. b. Cf. first adj., adv., and n.² Phrases 2e(c).

ΚΠ

1962 F. L. Bauer & K. Samelson U.S. Patent 3,047,228 28 Each said storage means being arranged to make said characters available for operations on a last-in, first-out basis.

1977 Computer Music Jrnl. 1 54/2 A last-in, first-out stack provides microsubroutine return linkage and looping capability.

1990 Managem. Sci. 36 666 The scan node i is chosen from NOW in simple last-in-first-out fashion.

2005 H. Fosdick Rexx Programmer's Ref. xxviii. 482 Since a stack is a last-in, first-out (LIFO) data structure, the items display in the reverse order in which they are entered.

单词	last in, first out
释义	> as lemmas last in, first out c. last in, first out. (a) a method or policy for determining the dismissal of employees by a company or organization, in which the last person to be employed is the first to be made redundant. See also LIFO n. Additions. Π 1877 Cincinnati Commerc. 12 Aug. 2/3 Two or three are discharged, almost invariably those who have worked in the shop the shortest time. 'Last in, first out' is the rule. 1932 Irish Times 24 Sept. 7/4 It was agreed that the services of the two lorry drivers be dispensed with on the principle of ‘last in, first out.’ 1963 San Antonio (Texas) Express 31 May 2 a/6 If any contractor decided it is necessary to lay off help, the ‘last in, first out’ rule would be followed regardless of color, creed or national origin. 1985 J. Kelman Chancer (1987) 35 No point worrying about that auld yin—last in first out. I'll be heading the line soon as the redundancies start. 2012 Times (Nexis) 24 Nov. 68 Collective agreements cover about 90 per cent of employees, with the principle of ‘last in, first out’ applied strictly on redundancies. (b) Accounting. (Designating) a method of accounting in which all goods of the same kind are valued at the price paid for those most recently acquired. See also LIFO n. a. ΚΠ 1934 NACA Yearbk. (Nat. Assoc. Cost Accountants, U.S.) 100 This inventory system is called the ‘Last In, First Out’ system... It provides for charging current costs against current sales. 1945 NACA Yearbk. (Nat. Assoc. Cost Accountants, U.S.) 81 A number of companies are using the last-in, first-out, or lifo method of valuing inventories. 1947 D. Himmelblau Investigations for Financing (ed. 3) VII. 74 Last-In, First-Out Method in Industrial Companies. 1951 R. E. Badger & H. G. Guthmann Investm. Princ. & Pract. (ed. 4) viii. 222 The company has still to bring its Inventories back to their normal level, and when it does so it has to allow for increased replacement costs, an accounting feature that would have no significance save under the LIFO (last-in first-out) system. 1979 Daily Tel. 30 Nov. 21/2 The amount by which third quarter earnings would be reduced under that last-in first-out (LIFO) basis would have been £350 million and £ 675 million for the nine months. 2008 J. A. Tracy Accounting for Dummies ii. vii. 149 Products generally move in and move out of inventory in a first-in, first-out sequence. Nevertheless, a business may choose the last-in, first-out accounting method. (c) Computing. (Designating, relating to, or involving) a procedure in which the first item removed from a buffer, queue, etc., is the last one to have been added. Abbreviated LIFO: see LIFO n. b. Cf. first adj., adv., and n.² Phrases 2e(c). ΚΠ 1962 F. L. Bauer & K. Samelson U.S. Patent 3,047,228 28 Each said storage means being arranged to make said characters available for operations on a last-in, first-out basis. 1977 Computer Music Jrnl. 1 54/2 A last-in, first-out stack provides microsubroutine return linkage and looping capability. 1990 Managem. Sci. 36 666 The scan node i is chosen from NOW in simple last-in-first-out fashion. 2005 H. Fosdick Rexx Programmer's Ref. xxviii. 482 Since a stack is a last-in, first-out (LIFO) data structure, the items display in the reverse order in which they are entered. extracted from lastadv.adj.n.⁴ < as lemmas
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> as lemmas