NO.PZ2018062004000145
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 current ratio of company M is lower than that of company N.
B.The current ratio of company M is higher than that of company N.
C.The current ratio of company M and company N is the same.
解释：
B is correct. When the price tends to rise, inventory balance of company M tends to be higher for it adopting the FIFO method. Current ratio = current assets/current liabilities, higher inventory means higher assets, so the current ratio of company M is higher.
存货多，手里cash少，流动性不是减弱的么？
