Under last in first out (LIFO) accounting during periods of inflation, when a firm sells a greater quantity of its inventory than it produces or acquires, the result is:（）

A. an understatement of the cost of goods sold.  

B. lower earnings.  

C. an increase in the leverage multiplier.

应力敏感性是指在施加一定的有效应力时，岩样的物性参数随（）变化而改变的性质。

A.压强

B.应力

C.压力

D.动力