With respect to inventory management:（）
A. a decrease in a firm’s inventory turnover means inventory management is of poor quality.
B. a decrease in a firm’s days of inventory on hand indicates better inventory management and can lead to increased profits.
C. an increase in days of inventory on hand can be the result of either good or poor inventory management.
参考答案：C
解析：
An increase in inventory could indicate poor sales and an accumulation of obsolete items or could be the result of a conscious effort to have adequate supplies to avoid losses from not having items to satisfy customer orders (stock outs). Higher-than-average inventory turnover could indicate better inventory management or could indicate that a less than optimal inventory is being maintained by the company.