没看懂这个问题和答案问啥
问题如下图：
选项：
A. 
B. 
C. 
解释：
It allocates the same per unit cost to both cost of sales aninventory. Enng inventory reflects the cost of goo purchasemost recently. C is correct. The carrying amount of inventories unr FIFO will more closely reflecurrent replacement values because inventories are assumeto consist of the most recently purchaseitems. FIFO is acceptable, but not preferre methounr IFRS. Weighteaverage cost, not FIFO, is the cost formula thallocates the same per unit cost to both cost of sales aninventory.enng inv表示的不是cogs嘛
It allocates the same per unit cost to both cost of sales aninventory. Enng inventory reflects the cost of goo purchasemost recently. is correct. The carrying amount of inventories unr FIFO will more closely reflecurrent replacement values because inventories are assumeto consist of the most recently purchaseitems. FIFO is acceptable, but not preferre methounr IFRS. Weighteaverage cost, not FIFO, is the cost formula thallocates the same per unit cost to both cost of sales aninventory. 请问在IFRS下，最合适的是什么方法？
看不懂。。。请问老师题目原文中哪个部分揭示了答案？看到题目问的还以为是和perpetual、periocal这部分描述相关...
