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会计的有这个条件stable and increasing inventory quantities

During inflation periods and stable or increasing inventory quantities,LIFO COGS is higher than FIFO COGS.
During deflation periods and stable or increasing inventory quantities,the cost flow effects of using LIFO and FIFO will be reversed;
这是notes中的原话,为什么要求“稳定增长的存货数量”呢?而且是在通货膨胀和通货紧缩两种状态下都一样,
虽是个小细节问题,但是想不明白,心里还是不舒服的

谢谢各位解答

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