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　　Assume U.S. GAAP applies unless otherwise noted. Sipex Corporation uses the LIFO inventory method, but most of the other companies in Sipex industry use FIFO. Which of the following best describes one of the adjustments that would be made to Sipex's financial statements to compare that company with other companies in the industry? To adjust Sipex's ending inventory to the FIFO method, the amount reported for Sipex's ending inventory should be:
　　A.increased by the ending balance in Sipex's LIFO reserve.
　　B.decreased by the ending balance in Sipex's LIFO reserve.
　　C.increased by the change in Sipex's LIFO reserve for that period.
　　Solution: A
　　解析：Adding the ending balance in the LIFO reserve to the LIFO inventory would equal the ending balance for inventory on FIFO basis.
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