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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：选C。减记规模zui低意味着存货价值低。而LIFO是卖出zui新的，把zui老的当作存货，因此存货价值zui低、减记规模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：选C。两种准则都允许按可变现净值对农业存货进行估值。A项，IFRS将可变现净值定义为售价减去销售成本。B项，US GAAP 一般不允许逆转减记。

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