NO.PZ2023081403000067
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.
价格下降意味着COGS也下降吗？
