NO.PZ2023020602000109
问题如下：
The carrying value of inventories reflects:
选项：
A.their original cost.
B.their current value.
C.the lower of original cost or net realizable value.
解释：
Inventories are carried at historical cost, unless the current replacement cost of the inventory is less.突然忘了哪个点老师翻译一下
