本人菜鸟，学到Inventory 的时候有个问题不明白，想请教一下：

在价格上涨的时间的，使用FIFO比使用LIFO的cash flow 更高，working capital 更高，这是为什么？

另，做题目的时候有一题目不明白求解答：
（US GAAP）Sipex Corporation uses the LIFO inventory method, but most of the other companies un Sipex 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 FIFO method, the amount reported for Sipex's ending inventory should be:
1. increase by the ending balance in Sipex's LIFO reserve
2.decrease by the ending balance in Sipex's LIFO reserve
3.Increase by the change in Sipex's LIFO reserve for that period.

答案选1，求问为什么，谢谢！