单项选择题:
An analyst does research about the difference between FIFO and LIFO inventory valuation method. Compared to the LIFO inventory valuation method, reporting inventory using the FIFO method in a period of rising prices and increasing quantities most likely causes the working capital to:（）
A. decrease. B. remain unchanged. C. increase.
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答案：C
解析: 在价格上升和数量增加的情况下，与后进先出法相比，先进先出法下有更高存货，会使得流动资本(即流动资产减去流动负债)更高。