问题如下：
Given in a period of falling prices, a firm reporting under LIFO, compared to FIFO, will have a higher:
选项：
A.cash in balance sheet
B.gross profit margin.
C.cost of goods sold.
解释：
B
Because of falling prices, LIFO COGS will include the cost of lower priced inventory and LIFO COGS will be less than FIFO COGS. So the firm would report a higher profit margin under LIFO than under FIFO, while FIFO inventory will be higher and inventory turnover lower. Higher profit margin under LIFO would result in higher taxes payable, thus lower cash in balance sheet.
为啥 cash 是低的？
我理解解释中说的意思，较高的 margin 导致高赋税，剩下的现金就少了。
但是从另一个角度：如果是 margin 较高，那不就说明，盈利性好，留下的 cash 更多了么？留在账上的 cash 多了，交税也多了，最后 cash 到底是多是少，其实不好说的啊？
