单选题 An analyst does research about the difference between FIFO and LIFO inventory valuation method. Compared to the LIFO inventory valuation method, reporting inventory using the FIFO method in a period of rising prices and increasing quantities most likely causes the working capital to:
A. decrease.
B. remain unchanged.
C. increase.

【正确答案】 C

【答案解析】[解析] 在价格上升和数量增加的情况下，与后进先出法相比，先进先出法下有更高存货，会使得流动资本(即流动资产减去流动负债)更高。