问题如下图：
选项：
A. 
B. 
C. 
Fifo下，资产变小，权益变小，如何得出，debt-to-equity提高
解释：
NO.PZ2017102901000046问题如下In a perioof clining inventory unit costs anconstant or increasing inventory quantities, whiinventory methois most likely to result in a higher bt-to-equity ratio?A.LIFOB.FIFOC.Weighteaverage cost B is correct.B is correct. In environment of clining inventory unit costs anconstant or increasing inventory quantities, FIFO (in comparison with weighteaverage cost or LIFO) will have higher cost of goo solanlower net income aninventory. Because both inventory annet income are lower, totequity is lower, resulting in a higher bt-to-equity ratio.存货采购价格下降的市场，而存货采购量是稳定或者增长的。题目问哪个存货计量方法会有更高的bt-to-equity ratio。FIFO先进先出方法下，存货采购价格下降，先卖出的是采购价格较高的存货，留下来的是采购价格较低的存货，因此对应较高的COGS和较低的期末inventory价值。COGS高，则NI低，equity也低。因此bt-to-equityratio更高。B正确。 可否从inventory的变化，推导到asset的变化，E=A-L，liability不变，asset变低、equity变低
NO.PZ2017102901000046 问题如下 In a perioof clining inventory unit costs anconstant or increasing inventory quantities, whiinventory methois most likely to result in a higher bt-to-equity ratio? A.LIFO B.FIFO C.Weighteaverage cost B is correct.B is correct. In environment of clining inventory unit costs anconstant or increasing inventory quantities, FIFO (in comparison with weighteaverage cost or LIFO) will have higher cost of goo solanlower net income aninventory. Because both inventory annet income are lower, totequity is lower, resulting in a higher bt-to-equity ratio.存货采购价格下降的市场，而存货采购量是稳定或者增长的。题目问哪个存货计量方法会有更高的bt-to-equity ratio。FIFO先进先出方法下，存货采购价格下降，先卖出的是采购价格较高的存货，留下来的是采购价格较低的存货，因此对应较高的COGS和较低的期末inventory价值。COGS高，则NI低，equity也低。因此bt-to-equityratio更高。B正确。 负债高意味着Asset高，那就是存货高，COGS少，价格是下降就用LIFO，是我理解的哪个环节出现了偏差？
NO.PZ2017102901000046问题如下 In a perioof clining inventory unit costs anconstant or increasing inventory quantities, whiinventory methois most likely to result in a higher bt-to-equity ratio?A.LIFOB.FIFOC.Weighteaverage cost B is correct.B is correct. In environment of clining inventory unit costs anconstant or increasing inventory quantities, FIFO (in comparison with weighteaverage cost or LIFO) will have higher cost of goo solanlower net income aninventory. Because both inventory annet income are lower, totequity is lower, resulting in a higher bt-to-equity ratio.存货采购价格下降的市场，而存货采购量是稳定或者增长的。题目问哪个存货计量方法会有更高的bt-to-equity ratio。FIFO先进先出方法下，存货采购价格下降，先卖出的是采购价格较高的存货，留下来的是采购价格较低的存货，因此对应较高的COGS和较低的期末inventory价值。COGS高，则NI低，equity也低。因此bt-to-equityratio更高。B正确。 inventory quantity可以直接理解为存货采购量？理解成存货数量（也就是当前存货的b/s数值）不可以吗？存货的数量，对LIFO 和Fifo的影响该如何理解？
NO.PZ2017102901000046 价格下降时，用FIFO，INVENTORY也会下降，ASSET下降；COGS高，GROSS PROFIT低，NI低，ETUITY高低。BT=ASSET -EQUITY，这个值不一定高还是低；BT-to-EQUITY ratio=BT/EQUITY，不一定是上升啊？
NO.PZ2017102901000046 请问为什么cline下FIFO的cogs更高？
