NO.PZ2023081403000066
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 ending inventory balance reported by:
选项：
A.Zimt is too high.
B.Nutmeg is too low.
C.Nutmeg is too high.
解释：
B is correct. Nutmeg uses the LIFO method, and thus some of the inventory on the balance sheet was purchased at a (no longer available) lower price. Zimt uses the FIFO method, so the carrying value on the balance sheet represents the most recently purchased units and thus approximates the current replacement cost.
怎么判断fifo和lifo哪个的balance更接近现实呢？
