FIFO is appropriate for inventory that has a limited shelf life and LIFO is appropriate for inventory that does not deteriorate with age. Because the movies have a very limited shelf life and will greatly deteriorate in value with age, especially after the first year, FIFO is the most appropriate method of accounting for the movies for sale. During a period of declining prices, a company using the last-in, first-out (LIFO) inventory method instead of first-in, first-out (FIFO) method will most likely report a lower value for: A ending inventory. B gross profit. C cost of goods sold. C 题外问题：这里的movies是指 电影院上映的电影 还是指 实体的影响光盘？

available for sale是什么产品？为啥要特别记录在OCI当中？

fix income里的interest rate一节，没有讲完录像就没有了。

为什么题目内容和老师这节讲的内容不对应？是不是又把题目的位置放错了？请平台重视这个问题，不是一次两次了。

NPV是Net present value吗？是除了初期现金流之外的现金流之和吗

寡头市场里的少数几个厂商是有很大定价权的，且价格策略会互相影响，那主要厂商的市场份额怎么会下降呢？您能再解释下吗？

在垄断竞争市场中，从江一中可以看到MR是一条向下倾斜的直线，之前说到非完全竞争市场中，MR=P*(1+1/e)。这条线是怎么画出来的？您能给再详细讲一下吗？谢谢.

ans：Although company A's ROE is slightly higher than company B, it is mainly due to company A increasing its financial leverage from 2 to 4. 问题：我算的ROE(A)=4.49% ROE(B)=4.62,A小于B，答案说虽然A大于B,不知道是我算错了还是题目的数据不对？

老师能不能通俗的讲一下置信度和显著性水平？谢谢

请问22题和26题，谢谢