下列有關(guān)會(huì)計(jì)估計(jì)變更的表述中,正確的有()。
- A
會(huì)計(jì)估計(jì)變更的當(dāng)年.如企業(yè)發(fā)生重大虧損,企業(yè)應(yīng)將這種變更作為前期差錯(cuò)予以更正
- B
對(duì)于會(huì)計(jì)估計(jì)變更.企業(yè)應(yīng)采用追溯調(diào)整法進(jìn)行會(huì)計(jì)處理
- C
會(huì)計(jì)估計(jì)變更的當(dāng)年,如企業(yè)發(fā)生重大盈利企業(yè)應(yīng)當(dāng)將選種變更作為會(huì)計(jì)政策變更進(jìn)行追溯調(diào)整
- D
對(duì)于會(huì)計(jì)估計(jì)變更,企業(yè)應(yīng)采用來來適用法進(jìn)行會(huì)計(jì)處理
- E
會(huì)計(jì)估計(jì)變更既影響變更當(dāng)期又影響未來期間的.其影響數(shù)應(yīng)當(dāng)在變更當(dāng)期和未來期間予以確認(rèn)