倒軋法
reversal cost method
實地盤點後，根據倉存實有數、上期結存數、和本期進貨數，反過來計出本期支出數作為成本的方法，稱之為《倒軋法》，或《以存定耗法》
After the physical inventory, according to several real storage, the number of balance, and the current stock number, in turn, work out the cost of the current period as the expenditure method, referred to as "rolling down the law", or "fixed deposit consumption Law"