Which of the following statements about last in, first out (LIFO) versus first in, first out (FIFO) is least likely correct In periods of rising prices and stable or increasing inventory quantities, FIFO, compared to LIFO, results in:（）

A. higher working capital and lower cost of goods sold.

B. higher net income and higher taxes paid out.

C. lower cost of goods sold and higher inventory balances.

药监局认证中心选派检查员，现场检查工作时，应遵循的原则是

A．凡参加过某一企业实施GSP咨询活动的检查员，不应参加该企业的现场检查

B．随意安排

C．统筹安排，经济实效

D．对药品批发企业，药品零售连锁企业和大型药品零售企业的现场检查，企业所在省检查员应予以回避

E．在符合以上原则的前提下，做到随机选派