从这道题的题意出发，我按下图这么总结，对么？谢谢老师

问题如下：

Q. Like many technology companies, TechnoTools operates in an environment of declining prices. Its reported profits will tend to be highest if it accounts for inventory using the:

选项：

A.FIFO method. B.LIFO method. C.Weighted average cost method.

解释：

B is correct. In a declining price environment, the newest inventory is the lowest-cost inventory. In such circumstances, using the LIFO method (selling the newer, cheaper inventory first) will result in lower cost of sales and higher profit.