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 ending inventory balance reported by company M is too low.
B.The ending inventory balance reported by company N is too low.
C.The ending inventory balance reported by company N is too high.
解释：
B is correct. Company M adopts the FIFO method, when price rises, the carrying value of inventory balance is considered to be consistent with the current price. Adopting the LIFO method, the inventory balance reported by company N is considered to be too low, because the old part of inventory was purchased when the price was low.
用中文帮我详细解释一下这道题谢谢
