兩題關於"存貨"的觀念及計算 - 會計

1.The inventory costing method that best matches current expense with current
revenue is (A) specific unit cost
(B) FIFO
(C) LIFO
(D) FIFO or LIFO.depending on whether inventory costs are
increasing or decresing.
答案是(C)...我不太懂.請告訴我觀念吧@@"

2.On Dec.31.1981.Kern Company adopted the dollar value LIFO inventory method.
All of Kern's inventories constitute a single pool.The inventory on Dec.31.
1981.using the dollar value LIFO inventory method was $600000 inventory data
for 1982 are as follows
12/31/82 inventory at year-end prices $780000
Relevant price index at year-end 120
(base year 1981)
Under the dollar value LIFO inventory method.Kern's inventory at Dec.31.1982.
would be (A)$650000
(B)$655000
(C)$660000
(D)$720000
此題答案為(C)...但是我怎麼算就是算不出來...請高手幫幫我吧~~~感恩!!!

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