东汉时期黄河经常泛滥成灾，为此一位水利专家主持治理黄河，使黄河在以后的八百多年没有改道，这位水利专家是[ ]

A．张衡

B．王景

C．杜诗

D．郦道元

In a period of rising prices and stable or increasing inventory quantities, use of the first in, first out (FIFO) inventory cost flow assumption results in all of the following EXCEPT: （）

A. higher earnings before taxes than under last in, first out (LIFO).  

B. higher earnings after taxes than under last in, first out (LIFO).  

C. lower inventory balances than under last in, first out (LIFO).