单选题 During a period of rising price and stable inventory levels, using the LIFO inventory accounting method results in cost of goods sold (COGS) that is:
A. less than COGS using the FIFO method.
B. equal to COGS using the FIFO method.
C. greater than COGS using the FIFO method.

【正确答案】 C
【答案解析】[解析] 当物价上涨并且存货数量稳定时,后进先出法(LIFO)相对于先进先出法(FIFO)有更高的销货成本,因为后买进来的价格高的存货先作为成本统计。