老师，能不能讲一下这个原因

问题如下：

Q. Compared to using the weighted average cost method to account for inventory, during a period in which prices are generally rising, the current ratio of a company using the FIFO method would most likely be:

选项：

A.lower.

B.higher.

C.dependent upon the interaction with accounts payable.

解释：

B is correct. In a rising price environment, inventory balances will be higher for the company using the FIFO method. Accounts payable are based on amounts due to suppliers, not the amounts accrued based on inventory accounting.