下列各项中 属于会计估计变更的事项有(2016中级会计实务第二批真题)A 固定资产折旧方法有年限平均
下列各项中,属于会计估计变更的事项有(2016中级会计实务第二批真题)
A、固定资产折旧方法有年限平均法变更为年数总和法
B、投资性房地产的后续计量由成本模式变更为公允模式
C、无形资产预计使用寿命由不能确定变更为10年
D、坏账准备的计提比例由5%变更为10%
参考解答
正确答案:ACD
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