这个考点25年的考纲还有吗？

NO.PZ202308140300007505 问题如下 Q. Annan’s statement regarng the perpetuanperioc inventory systems is most significant when whiof the following costing systems is use A.LIFO B.FIFO C.Specific intification A is correct. The carrying amount of the enng inventory mffer because the perpetusystem will apply LIFO continuously throughout the year, liquiting layers sales are ma. Unr the perioc system, the sales will start from the last layer in the year. Unr FIFO, the sales will occur from the same layers regaress of whether a perpetuor perioc system is use Specific intification intifies the actuprocts solanremaining in inventory, anthere will no fferenunr a perpetuor perioc system. 而FIFO 却没有影响呢？

NO.PZ202308140300007505问题如下 Q. Annan’s statement regarng the perpetuanperioc inventory systems is most significant when whiof the following costing systems is useA.LIFOB.FIFOC.Specific intificationA is correct. The carrying amount of the enng inventory mffer because the perpetusystem will apply LIFO continuously throughout the year, liquiting layers sales are ma. Unr the perioc system, the sales will start from the last layer in the year. Unr FIFO, the sales will occur from the same layers regaress of whether a perpetuor perioc system is use Specific intification intifies the actuprocts solanremaining in inventory, anthere will no fferenunr a perpetuor perioc system.能翻译下题目和答案吗，这种大段的题目应该怎么做？