问题
单项选择题
Which of the following inventory valuation methods is allowed under Generally Accepted Accounting Principles (U. S. GAAP) and prohibited under International Financial Reporting Standards (IFRS)（）
A. Weighted average cost.
B. First-in, first-out (FIFO).
C. Last-in, first-out (LIFO).
答案
参考答案：C
解析：
对于存货估价方法，U. S. GAAP同时允许后进先出法(LIFO)和先进先出法(FIFO)，而IFRS只允许先进先出法(FIFO)。