问题如下：
6. If Karp had used FIFO instead of LIFO, its debt to equity ratio computed as of 31 December 2009 would have:
选项：
A.increased.
B.decreased.
C.remained unchanged
解释：
B is correct.
If Karp had used FIFO instead of LIFO, the debt-to-equity ratio would have decreased. No change in debt would have occurred, but shareholders’ equity would have increased as a result of higher retained earnings.
老师，请问如果FIFO，那么tax会更多，不是会导致NI下降，E也下降吗？
