单项选择题
In which of the following situations, the ending inventory value under variable costing is greater than the ending inventory value under absorption costing?以下哪种情况下, variable costing下的期末库存价值大于absorption costing下的期末库存价值?( )
A.
The production volume of the year was greater than the sales volume当年生产量大于销售量
B.
The production volume of the year is less than sales volume当年生产量小于销售量
C.
Any situation with ending inventory有期末库存的任何情况
D.
Impossible不可能