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关于CFA 2级,periodic vs. perpetual inventory system的问题

教材上有一段没弄明白,

In the case of FIFO and specific identification, ending inventory values and COGS are the same whether a periodic or perpetual system is used. Conversely, there can be significant diferences in inventory values and COGS when using weighted average cost and LIFO basd on the system used.

这段话如何理解啊?谢谢大家解答!

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