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| Spanish | English |
| método de valoración de inventarios de primeras entradas | first out inventory valuation method (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) |
| método de valoración de inventarios de últimas entradas, primeras salidas | last in, first out inventory valuation method (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |