A switch from first in first out (FIFO) to last in first out (LIFO) :（）

A. results in a more meaningful inventory valuation during periods of rising prices.  

B. will result in higher taxes and smaller cash flows.  

C. results in a lower current ratio during periods of rising prices.

多年实践表明，环境影响评价的（）是规范环境影响评价工作、提高环境影响评价质量行之有效的管理手段之一。

A．注册管理

B．定期审查

C．单位负责制

D．资质管理