Book 3 Analysis of Inventories

P155 7.

When a firm uses FIFO,COGS reflects the cost of items purchased:

B.first and ending inventory reflects the cost of the most recent purchases.

C.most recently and ending inventory reflects the cost of items purchased most recently.

书上答案为B，我选C。

在B中，first inventory 不是已经sell了么，怎么能反应cost of recent purchases? 而C中的most recently inventory也能反应cost of purchased recently.

晕倒，你这个句读有点问题吧，呵呵

B的读法是：When a firm uses FIFO, COSS reflects the const of items purchased first (break）and ending inventory reflects the cost of the most recent purchases.

多谢哈，如果题干后是下划线而非冒号的话，应该好理解多了吧......