应该选C吧，题干错误啊？？？？？？

问题如下：

Assuming a periodic inventory system, a  company adopts the LIFO method. When the price tends to rise, which of the following is not true?

选项：

A.

It will report higher net income if changing to the FIFO method.

B.

It will report higher cost of sales if changing to the FIFO method.

C.

It will report higher inventory balance if changing to the FIFO method.

解释：

B is correct. When price rises, the FIFO method will lead to higher inventory balance, lower cost of sales, and then resullt in higher net income.