问题如下：
Assuming a periodic inventory system, company M adopts the FIFO method, and Company N adopts the LIFO method. When the price tends to rise, which of the following is true?
选项：
A.The cost of sales reported by company M tends to be too low.
B.The cost of sales reported by company N tends to be too low.
C.The cost of sales reported by company N tends to be too high.
解释：
A is correct. Company M adopts the FIFO method, when price rises the cost of sales tends to be too low, which can not reflect the price increase. Adopting the LIFO method, the cost of sales reported by company N is considered to be more reliable, not too high.
ILFO 下COGS 跟接近现价 FIFO下inventory 更贴近现价？ 这类辨析题总是混 。。。。
