实务中，LIFO liquidation是允许的还是不被允许的？属于实务操作的灰色地带吗？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000040 问题如下 If inventory unit costs are increasing from perioto-perio a LIFO liquition is most likely to result in increase in: A.gross profit. B.LIFO reserve. C.inventory carrying amounts. A is correct.When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits). 老师这一章好绕，nrv,carrying cost, historiccost到底有什么区别啊
NO.PZ2017102901000040 课件里写着 increase in LIFO reserve --> liquition, 但反着为什么不可以呢？
NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).谢谢～～～～～～～～～
NO.PZ2017102901000040 LIFO reserve. inventory carrying amounts. A is correct. When the number of units solexcee the number of units purchase a company using LIFO will experiena LIFO liquition. If inventory unit costs have been rising from perioto-perioana LIFO liquition occurs, it will proincrease in gross profit a result of the lower inventory carrying amounts of the liquiteunits (lower cost per unit of the liquiteunits).为什么c不对呢 COGs下降 Inventory book value 上升
请老师一下题目
