可以解释一下A为什么不对么

NO.PZ2018062018000038 问题如下 Company M apts the FIFO methowhile company N apts the LIFO metho When the priten to rise, company N will report a higher: A.gross profit margin. B.inventory turnover. C.current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower. 我想问一下如果用lifo的话cogs会更高所以存货周转率就更高，为啥成本越高周转率会更好呢？我想不明白这个道理

inventory turnover. current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower. 老师您好，a怎么理解，有的题目，选a是正确的，这道题B是对的也是没有问题的，就是不知道a怎么理解

inventory turnover. current ratio. B is correct. When the priten to rise, inventory balanof company N ten to lower anthe cost of sales ten to higher, whiwill result in lower gross margin anhigher inventory turnover (Inventory turnover= COGS/average inventory). Current ratio = current assets/current liabilities, lower inventory means lower assets, so the current ratio of company N is lower.不太懂，求老师解答，price指什么，invertory bqlance是什么意思，为什么会减少，整个不明白