问题如下：
Company A uses the FIFO method while company B adopts the LIFO method. When the price tends to rise, company A will least likely to have higher:
选项：
A. profitability.
B. efficiency.
C. liquidity.
解释：
B is correct. When the price tends to rise, inventory balance of company A tends to be higher and the cost of sales tends to be lower, which will result in higher gross margin, indicating higher profitability. It will also lead to lower inventory turnover, indicating lower efficiency. Higher inventory means higher current assets, so the current ratio of company A is higher, indicating higher liquidity.
Liquidity用什么衡量啊啊