问题如下图：
选项：
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C. 
解释：
老师好，请问这道题考察的知识点是什么？咱们的视频课里好像没有
NO.PZ2018062004000137 问题如下 Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost? A.The inventory belongs to a aler of forest procts. B.The firm changeits inventory cost flow metho from LIFO to FIFO. C.The firm changeits inventory cost flow metho from FIFO to LIFO. A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories. 如题，何老师上课讲过大宗商品可以，那么在CFA中有哪些常见的大宗商品呢？以及除了大宗商品外还有什么商品的库存可比历史价值高呢？谢谢老师
NO.PZ2018062004000137 问题如下 Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost? A.The inventory belongs to a aler of forest procts. B.The firm changeits inventory cost flow metho from LIFO to FIFO. C.The firm changeits inventory cost flow metho from FIFO to LIFO. A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories. 谢谢老师！
NO.PZ2018062004000137问题如下Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost?A.The inventory belongs to a aler of forest procts.B.The firm changeits inventory cost flow metho from LIFO to FIFO.C.The firm changeits inventory cost flow metho from FIFO to LIFO.A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories.老师好，存货的两种计量方法之分不影响存货的账面价值么？是不影响是否减值吧？
NO.PZ2018062004000137问题如下Baseon IFRS, in whicontion, the inventory ccarriea value above its historiccost?A.The inventory belongs to a aler of forest procts.B.The firm changeits inventory cost flow metho from LIFO to FIFO.C.The firm changeits inventory cost flow metho from FIFO to LIFO.A is correct. Baseon IFRS, the inventory ccarriea value above its historiccost when the inventories belong to procers analers of agriculturanforest procts. Inventory cost flow metho have nothing to with the value change of inventories.BC对题干问的没有影响，对吗？
NO.PZ2018062004000137 A翻译过来是什么意思？
