An analyst notes the following about a company: Beginning inventory was reported as $ 5000. Costs of goods sold was reported as $ 8000. Ending inventory was $ 7000 (the analyst has physically verified this amount). Which of the following statements about this situation is most likely correct（）
A. Purchases must have been $ 8000.
B. If the analyst discovered that beginning inventory was understated by $ 2000 then earnings before taxes must have been overstated by $ 2000.
C. If the analyst discovered that beginning inventory was overstated by $1000 then COGS must have been understated by $1000.
参考答案：B
解析：
Choice A: Purchases must be $10000. Choice B: There is no way of knowing which method the firm uses from the information given. Choice C: If inventory is overstated, then COGS must also be overstated.