NO.PZ2023081403000072
问题如下：
Q. Nutmeg, Inc. uses the LIFO method to account for inventory. During years in which inventory unit costs are generally rising and in which the company purchases more inventory than it sells to customers, its reported gross profit margin will most likely be:
选项：
A.lower than it would be if the company used the FIFO method.
B.higher than it would be if the company used the FIFO method.
C.about the same as it would be if the company used the FIFO method.
解释：
A is correct. LIFO will result in lower inventory and higher cost of sales in periods of rising costs compared to FIFO. Consequently, LIFO results in a lower gross profit margin than FIFO.
请问题目中”purchases more inventories than it sells to the customers”在题中应怎样理解？起到什么作用？
