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[CFA Level 2] 二级Financial Reporting课后习题疑问

Volume 2 Financial Reporting and Analysis 第47页最下面到48页第一行的"Inventories valued on the LIFO basis totaled ¥94,578 million and ¥50,037 million at December 31, 2008 and 2009, respectively. “

这句话中的¥94,578 million and ¥50,037 million是什么值,有什么用?

N2. 提到“cost is determined on the "average-cost" basis, except for the cost of finished products`````which is determined "last in, first out" basis”那么为什么把exhibit1中的inventories的值当作LIFO来用了?

谢谢

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