NO.PZ2018062004000143
问题如下：
Assuming a periodic inventory system, company M adopts the FIFO method, and Company N adopts the LIFO method. When the price tends to rise, which of the following is true?
选项：
A. The ending inventory balance reported by company M is too low.
B. The ending inventory balance reported by company N is too low.
C. The ending inventory balance reported by company N is too high.
解释：
B is correct. Company M adopts the FIFO method, when price rises, the carrying value of inventory balance is considered to be consistent with the current price. Adopting the LIFO method, the inventory balance reported by company N is considered to be too low, because the old part of inventory was purchased when the price was low.
LIFO不是一般都说是最贴近现实的么？那更合适的答案N公司的期末库存应该不是太高或太低，而是最符合现状吧？