问题如下:
The LIFO reserve will not decline if:
选项:
A.prices are rising.
B.prices are falling.
C.a firm is liquidating its inventory.
解释:
A is correct. The LIFO reserve will increase when prices are rising and inventory quantities are stable or increasing. If a firm is liquidating its inventory, or if prices are falling, the LIFO reserve will decline.
这题怎么理解?