However, on the other hand, the use of LIFO during a period of inflation is apt to produce a balance sheet figure for inventory that is far below the current replacement cost of the goods on hand.

• 然而,另一方面,在通货膨胀时期使用后进先出法易于导致资产负债表上的存货金额远远低于库存商品的现时重置成本。