下列各项中，应列入利润表”营业成本”项目的有( )。

A．出售商品的成本

B．销售材料的成本

C．出租非专利技术的摊销额

D．以经营租赁方式出租设备计提的折旧额。

An analyst does research about liquidity ratios. An analyst compares a company that uses the first-in, first-out (LIFO) method of inventory valuation with other companies in the same industry that mostly uses the last-in, first-out (LIFO) method of inventory valuation. Which of the following least likely needs an adjustment in order to compare the company with its competitors

A. Quick ratio.
B. Current ratio.
C. Cash conversion cycle.