“芳林新叶催旧叶，流水前波让后波。”诗中体现的哲理是（ ）

①事物的变化就是发展

②运动和静止是辩证统一的

③新事物是符合事物发展前途，具有强大生命力和远大发展前途的东西

④发展的实质是新事物代替旧事物

A．②③

B．③④

C．②③④

D．①③④

Assuming inventory levels remain constant during the year and prices have been stable over time, COGS would be:（）

A. the same for both LIFO and FIFO.  

B. higher under the average cost than LIFO or FIFO.  

C. higher under the FIFO than LIFO or average cost.