Which of the following statements is most accurate, assuming stable inventory quantities In a period of:（）

A. falling prices, FIFO results in higher COGS and higher taxes.  

B. rising prices, LIFO results in higher cash flows and higher net income.  

C. rising prices, FIFO results in higher taxes, lower cash flows and higher working capital while LIFO results in higher COGS and lower inventory balances.

主动脉瓣关闭不全病人在休息时更易发生肺充血症状的原因是()

A．休息时呼吸减慢，且肺循环差

B．休息时心率减慢，延长了舒张期使主动脉瓣反流增多

C．休息时心肌收缩力下降

D．休息时肺血管床舒张

E．休息时卧床，回心血量增加