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.
之所以inventory高grossprofit高的原因是不是因为：inventory高，所以资产高，负债不变，那么equity就高，equity高所以NI就高，所以netprofitmagin就高。（我想问的就是A，fifo，存货高推出NI高的过程)
