单选题 An analyst does research about inventory valuation methods. Which of the following is most appropriate to account for precious gemstones?
A. FIFO.
B. LIFO.
C. Specific identification.

【正确答案】 C
【答案解析】[解析] 由于宝石类商品较稀有，是具有特殊属性的贵重商品，无法用FIFO与LIFO方法计算，所以一般用个别计价法。