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.
基础班讲义239页，在increasing inventory quantities的情况下，LIFO的D/E更大啊
