Question：Absorption costing will result in the same profit as marginal costing in which three of the following situations?
　　A. When opening and closing inventory volumes are the same
　　B. When opening inventory is greater than closing inventory
　　C. When closing inventory is greater than opening inventory
　　D. When no inventory is held as opening inventory and no inventory is held as closing inventory
　　E. When inventory levels are constant
　　The correct answers are: When opening and closing inventory volumes are the same; When no inventory is held as opening inventory and no inventory is held as closing inventory; When inventory levels are constant.
　　解析：Absorption costing and marginal costing will give rise to the same profits if inventory levels do not change ie when opening and closing inventory volumes are the same, when no inventory is held as opening inventory and no inventory is held as closing inventory and when inventory levels are constant.
　　When inventory levels are decreasing, marginal costing profit will be greater than absorption costing profit (and vice versa).