NO.PZ2023081403000065
问题如下：
Q. Zimt AG uses the FIFO method, and Nutmeg Inc. uses the LIFO method. Compared to the cost of replacing the inventory, during periods of rising prices, the cost of sales reported by:选项：
A.Zimt is too low. B.Nutmeg is too low. C.Nutmeg is too high.解释：
A is correct. Zimt uses the FIFO method, so its cost of sales represents units purchased at a (no longer available) lower price. Nutmeg uses the LIFO method, so its cost of sales is approximately equal to the current replacement cost of inventory.
FIFO存货用的是历史成本，置换成本是什么意思呢？是用现在的价格买以前的东西，还是用以前的价格买以前的东西，不太懂置换成本的价格是指什么意思
