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为什么是存货的现行重置成本而不是先进先出法下的账面成本差异与后进先出法下账面成本的差异呢？

还有LIFO reserve 一般是什么时候提取的呢？是在转变计算方法的时候还是在之前就已经提起准备了？

The difference between the inventory method used for internal reporting purposes
and LIFO is the Allowance to Reduce Inventory to LIFO or the LIFO reserve.

先进先出-后进先出=后进先出公积，那计入哪里？傻问一下，计入权益吗？

LIFO Reserve


Definition: The LIFO reserve is the difference between the accounting cost of an inventory that is calculated using the FIFO method, and one using the LIFO method. In the typical inflationary environment, the value of a FIFO inventory is higher than the value of a LIFO inventory, so the calculation of the LIFO reserve is:

LIFO Reserve = FIFO Valuation - LIFO Valuation

In a persistently deflationary environment, it is possible for the LIFO reserve to have a negative balance, which is caused by the LIFO inventory valuation being higher than its FIFO valuation.

Since the reason for valuing an inventory using LIFO is usually to defer the payment of income taxes, the LIFO reserve essentially represents the amount by which an entity's taxable income has been deferred by using the LIFO method.

In a deflationary environment, the LIFO reserve will shrink, while the reserve will increase in an inflationary environment. By measuring changes in the size of the LIFO reserve over several periods, you can see the impact of inflation or deflation on a company's recent inventory purchases. This is also a good measure of the extent to which a company's reported gross margin is subject to inflationary pressures.

The use of the term "reserve" in this concept is discouraged, since it implies the recordation of a contra asset against the inventory line item in the balance sheet.
来源：http://www.accountingtools.com/lifo-reserve-definition