2011 L2 Notes Book2 Page14 Periodic and Perpetual Inventory system system

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2011 L2 Notes Book2 Page14 Periodic and Perpetual Inventory system里面一段话：

 

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？高手能否举个例子说明下呢？多谢大侠