问题补充：
单项选择题:
An analyst does research about different inventory valuation methods. Which inventory valuation method least likely results in the same cost of sales for both periodic and perpetual inventory systems
A. FIFO.
B. LIFO.
C. Specific identification method.
答案：
答案：B
解析: 本题考查的是永久性(perpetual)和周期性(periodic)的两种存货系统。需要注意的是，在FIFO和个别鉴别法(specific identification method)之下，两种存货系统产生的期末存货余额(ending inventory)和销货成本(COGS)是一样的；而在LIFO和加权平均成本法(weighted average cost method)之下，两种存货系统产生的期末存货余额和销货成本是不同的。
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