问题如下：
Like many technology companies, TechnoTools operates in an environment of declining prices. Its reported profits will tend to be highest if it accounts for inventory using the:(assume the companies use a periodic inventory system)
选项：
A.FIFO method.
B.LIFO method.
C.weighted average cost method.
解释：
B is correct.
In a declining price environment, the newest inventory is the lowest-cost inventory. In such circumstances, using the LIFO method (selling the newer, cheaper inventory first) will result in lower cost of sales and higher profit.
解析：问使用哪种方法的profit最高，等同于问使用哪种方法的COGS最低。现在是价格下降的市场，如果想让COGS低，就得让COG接近现在的市场价格，那么就是LIFO方法。后进先出意味着最新采购的存货先卖掉，COGS反映的是最新采购的存货价格，也就是更低的价格。COGS低，profit就高。
括号里那句话对题目有什么影响呀？
