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为什么现在不采用后进先出法？ 取消后进先出法，是为了保持和国际会计准则接轨。现在国际上普遍认为，后进先出，在通货膨胀的情况下，存货的价值流转与实物流转不一致，造成利润降低，资产负债表存货金额偏低。故现在不予采用。 To be consistent with international accounting standards. It is worldwide considered that in the case of inflation, it will cause that the value of the inventory is not consistent with physical flow and make the profit lower and the amount of inventory in the Balance Sheet lower. 2.what certificates have you achieved? 会计从业资格证?Certificate of Accounting Professional 初级会计师证：Junior accountant certificate 国家计算机二级ACCESS,英语四六级 I?obtained?Band?Four?and six in the College?English?Test?and?compute