问题如下图：
选项：
A. 
B. 
请解释下B选项是什么意思
C. 
解释：
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 存货减值的话不是cogs增加吗？为什么还需要单独列示？
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. OCI一般用于记什么呢
NO.PZ2016012102000113问题如下GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change.A.loss reporteother comprehensive income.B.a seperate line item.C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 课件没有展开说，可以详细说一下美国准则和国际准则分别怎么做吗
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 减值的COGS增加要单独列示吗？单独列示一项减值损失？
NO.PZ2016012102000113 问题如下 GoouCompany unr IFRS wrote its inventory value wn from cost of $10,000 to net realizable value of $8,000. Whiof the following is least likely regarng the financistatement effeof this change. A.loss reporteother comprehensive income. B.a seperate line item. C.increase in cost of sales. A is correct.If inventory writewn, will increase in cost of sales an a seperate line item on the income statement,考点LIFO和FIFO 如果存货发生减值，会增加在销售成本中，并单独列示（a seperate line item）. 如题，为什么COGS下降，但Cost of Sales会增加呢？好像没有必然的联系？
