问题
单项选择题
If a company using last-in first-out (LIFO) reports an inventory balance of $ 25000 and a LIFO reserve of $ 5000, the estimated value for the inventory on a first-in first-out (FIFO) basis would be :
A．
| A. $10000. |
B．
| B. $ 20000. |
C．
| C. $ 30000. |
答案
参考答案：C
解析：FIFO INV = LIFO INV + LIFO Reserve = 25000 + 5000 = 30000.