问题如下：
In a period of declining inventory unit costs and constant or increasing inventory quantities, which inventory method is most likely to result in a higher debt-to-equity ratio?
选项：
A.LIFO
B.FIFO
C.Weighted average cost
解释：
B is correct.
In an environment of declining inventory unit costs and constant or increasing inventory quantities, FIFO (in comparison with weighted average cost or LIFO) will have higher cost of goods sold (and net income) and lower inventory. Because both inventory and net income are lower, total equity is lower, resulting in a higher debt-to-equity ratio.
老师，问下In a period of declining inventory unit costs and constant or increasing inventory quantities是什么意思，怎么可以知道物价是下降的？
