问题
单项选择题
Which of the following accounting practices is most likely to decrease reported earnings in the current period（）
A. Using the straight-line method of depreciating instead of an accelerated method.
B. Capitalizing advertising expenses rather than expensing them in the current period.
C. Using LIFO inventory cost methods during a period of rising prices.
答案
参考答案：C
解析：
LIFO will result in lower net income than FIFO in the current period, during a period of rising prices. All the other choices will tend to increase current period earnings.