NO.PZ201602060100000307
问题如下：
Note 2 indicates that, "Inventories valued on the LIFO basis totaled ¥94,578 million and ¥50,037 million at December 31, 2008 and 2009, respectively." Based on this, the LIFO reserve should most likely:
选项：
A. increase.
B. decrease.
C. remain the same.
解释：
B is correct.
The decrease in LIFO inventory in 2009 would typically indicate that more inventory units were sold than produced or purchased. Accordingly, one would expect a liquidation of some of the older LIFO layers and the LIFO reserve to decrease. In actuality, the LIFO reserve increased from ¥10,120 million in 2008 to ¥19,660 million in 2009. This is not to be expected and is likely caused by the increase in prices of raw materials, other production materials, and parts of foreign currencies as noted in the MD&A. An analyst should seek to confirm this explanation.
考点：LIFO liquidation
解析：
LIFO后进先出，正常情况企业采购量都是大于等于出售量的，所以较早买进来的存货应该一直在账上趴着，后面采购的存货再往上累积。
最早留下来的存货不受到影响+不断有新采购的存货进来。因此，正常情况LIFO inventory不会大幅下降的。
LIFO inventory大幅下降，就可以推测是不是有挖以前存货的LIFO liquidition现象。
【下面的讲解是补充内容，跟本题无直接关系】
根据note2后面的内容，其实可以看出LIFO reserve上升，但本题英文解析里也说了：
This is not to be expected and is likely caused by the increase in prices of raw materials, other production materials, and parts of foreign currencies as noted in the MD&A. An analyst should seek to confirm this explanation.
造成LIFO reserve上升的原因可能是上述其他可能性，分析师需要进一步分析。
Note2后面关于LIFO reserve的信息跟这道题无关，这道题只是就"Inventories valued on the LIFO basis totaled ¥94,578 million and ¥50,037 million at December 31, 2008 and 2009, respectively." 这句话来分析，所以选B是没问题的。
这种难度的题一级会考吗
