Examlex
Which of the following is not a principal part of the balance of payments statement?
Industry Average
A benchmark or standard performance metric across a sector or industry, useful for comparison and strategic planning.
LIFO
Last In, First Out is a method for valuing inventory that records the most recently manufactured goods as the first ones sold.
Periodic Inventory System
An inventory accounting system where updates to inventory levels are made on a periodic basis, not continuously, through physical counts.
Ending Inventory Cost
The total value of all goods available for sale at the end of an accounting period, calculated using a specific inventory costing method like FIFO or LIFO.
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