1.【答案】B。
解析：
知识点：Valuing inventories
2.【答案】C。
解析：Continuous inventory reduces the need for physical inventory counts, but in practice periodic counts are needed to ensure that the recorded quantities of inventory match the physical quantities that are held (and, for example, there have not been significant losses of inventory due to theft).连续库存减少了对实际库存数量的需求，但是在实践中需要定期盘点以确保记录的库存数量与所持有的实际数量相匹配(例如，没有因盗窃而造成大量库存损失)
知识点：Inventories
