单选题 When accounting for inventory, are the first-in, first-out (FIFO) and the last-in, first-out (LIFO) permitted under U.S. GAAP?
FIFO LIFO
① yes yes
② yes no
③ no yes
【正确答案】 A
【答案解析】[解析] 美国GAAP准则允许厂商使用FIFO法或LIFO法。