NO.PZ201602060100000307
问题如下：
Note 2 indicates that, "Inventories valued on the LIFO basis totaled ¥94,578 million and ¥50,037 million at December 31, 2008 and 2009, respectively." Based on this, the LIFO reserve should most likely:
选项：
A.increase.
B.decrease.
C.remain the same.
解释：
B is correct.
The decrease in LIFO inventory in 2009 would typically indicate that more inventory units were sold than produced or purchased. Accordingly, one would expect a liquidation of some of the older LIFO layers and the LIFO reserve to decrease. In actuality, the LIFO reserve increased from ¥10,120 million in 2008 to ¥19,660 million in 2009. This is not to be expected and is likely caused by the increase in prices of raw materials, other production materials, and parts of foreign currencies as noted in the MD&A. An analyst should seek to confirm this explanation.
inventory的金额大幅下降，进而推测存在LIFO liquidation的情况，再结合LIFO liquidation情况下但是之后说LIFO reserve上升啊
