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Three companies in the same industry are identical except in how they account for inventory: One uses FIFO, another uses LIFO, and the third uses weighted average cost. Although the industry experienced increasing prices in prior years, a recent technological breakthrough has substantially reduced the value of the companies’ inventories, and each company will face inventory write-downs. Which of the reporting methods will most likely lead to the smallest write-down?
A. FIFO
B. weighted average cost
C. LIFO
解析：選C。減記規(guī)模zui低意味著存貨價值低。而LIFO是賣出zui新的，把zui老的當作存貨，因此存貨價值zui低、減記規(guī)模zui低。
Which ... regarding inventory valuation is most accurate?
A. IFRS defines market value as net realizable value less a normal profit margin.
B. Both IFRS and US GAAP allow the reversal of write-downs back to the original cost.
C. Both IFRS and US GAAP allow agricultural inventories to be valued at net realizable value.
解析：選C。兩種準則都允許按可變現(xiàn)凈值對農(nóng)業(yè)存貨進行估值。A項，IFRS將可變現(xiàn)凈值定義為售價減去銷售成本。B項，US GAAP 一般不允許逆轉減記。
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