能不能翻一下a b c 选项 是什么意思

问题如下：

Question Which of the following is an inventory-related financial statement disclosure required under US GAAP?

选项：

A.The carrying amount of inventories carried at fair value less costs to sell.

B.The circumstances or events that led to the reversal of a prior-year write-down of inventories.

C.The amount of reversal of any prior-year write-down of inventories that is recognized as a reduction in cost of sales in the current period.

解释：

1. Correct because IFRS require eight financial statement disclosures concerning inventory, including (i) the carrying amount of inventories carried at fair value less costs to sell; (ii) the amount of any reversal of any write-down that is recognised as a reduction in cost of sales in the period; and (iii) the circumstances or events that led to the reversal of a write-down of inventories. Inventory-related disclosures under US GAAP are very similar to the disclosures above, except that requirements (ii) and (iii) are not relevant because US GAAP do not permit the reversal of prior-year inventory write-downs.

2. Incorrect because inventory-related disclosures under US GAAP are very similar to the disclosures [under IFRS], except that requirement "the circumstances or events that led to the reversal of a write-down of inventories" is not relevant because US GAAP do not permit the reversal of prior-year inventory write-downs.

3. Incorrect because inventory-related disclosures under US GAAP are very similar to the disclosures [under IFRS], except that requirements "the amount of any reversal of any write-down that is recognized as a reduction in cost of sales in the period" is not relevant because US GAAP do not permit the reversal of prior-year inventory write-downs.

•