明朝初期的一首“竹枝词”说：“平川多种木棉花，织布人家罢缉麻，昨 日官租课（征税）正急，街头多卖木棉纱。”从中我们可以看出当时[ ]

A．政府压制棉纺织业的发展

B．出现棉纺织业的手工工场

C．农民直接以棉纱抵税

D．棉布正逐渐取代麻布

During a period of rising price and stable inventory levels, using the LIFO inventory accounting method results in cost of goods sold (COGS) that is:（）

A. less than COGS using the FIFO method.

B. equal to COGS using the FIFO method.

C. greater than COGS using the FIFO method.