28. In a period of declining inventory unit costs and constant or increasing inventory quantities, which inventory method is most likely to result in a higher debt-to-equity ratio? A. LIFO B. FIFO C. Weighted average cost 老师，讲解一下这题。

5. Which inventory accounting method results in the lowest inventory turnover ratio for the first quarter? A. Periodic LIFO B. Perpetual LIFO C. Perpetual FIFO 老师，视频课例题里总结的：对于COGS来说，Periodic LIFO＞Perpetual LIFO＞Perpetual FIFO = Perpetual FIFO； 此题应该选C呀，为何答案选A呢？

2. Mustard Seed PLC adheres to IFRS. It recently purchased inventory for €100 million and spent €5 million for storage prior to selling the goods. The amount it charged to inventory expense (€ millions) was closest to: ， A. €95. B. €100. C. €105. 麻烦老师讲解一下该题，附一下解题过程。谢谢。

看不懂这个调整的原理，加加减减啥意思？

这道题的答案看不懂，除以1.08的4次方3次方是什么意思？

12. A write down of the value of inventory to its net realizable value will have a positive effect on the: A. balance sheet. B. income statement. C. inventory turnover ratio. 老师，问一下，这题为什么选C ，而不选B呢。？

请解释一下warrant稀释情况下，分母这样调整的原理，谢谢！

请问 这六大信息 哪些一定会在anunal report（年报）里 出现，哪些是分析师用来参考的？

请问 这六大信息 哪些一定会在anunal report（年报）里 出现，哪些是分析师用来参考的？

老师，这节课之前是不是少上传了，没有讲g=roe*rr