先進先出法假定開始生產中的上一個階段的所有單元都是最先完成並移出的，而

先進先出法假定開始生產中的上一個階段的所有單元都是最先完成並移出的，而生產中的末期工作僅由成本較低的當期價格構成。 但是，加權平均法通過假設更多的低成本單位被轉出，而在過程中剩餘一些較高的成本，從而使每當量單位的成本更平滑。

結果 (英文) 1:

FIFO assumes that all cells on a stage of the production is started and completed first removed, and only the end of the work consists of the production of lower cost current prices. However, by assuming more weighted average unit cost is transferred out, and the remaining number of higher cost in the process, so that the cost per unit whenever smoother.

結果 (英文) 2:

The FIFO assumes that all units in the previous phase of starting production are completed and moved out first, while the end-of-life work in production consists only of lower-cost current prices. However, the weighted average method makes the cost of each unit smoother by assuming that more low-cost units are transferred out, while some higher costs remain in the process.

結果 (英文) 3:

The first in first out method assumes that all units in the previous stage of production are completed first and moved out, while the final stage of production is only composed of the current price with lower cost. However, the weighted average method assumes that more low-cost units are transferred out, and some higher costs are left in the process, so that the cost of each unit is smoother.