问题 单项选择题

下列事项中,属于会计估计变更的是()。

A.股份支付中权益工具的公允价值确定方法的变更

B.企业外购的房屋建筑物不再一律确定为固定资产,而是对支付的价款按照合理的方法在土地和地上建筑物之间进行分配,分别确定无形资产和固定资产

C.坏账损失的核算方法由直接转销法改为备抵法

D.对闲置固定资产由不提折旧改为计提折旧并计入当期损益

答案

参考答案:A

解析:选项B、C、D属于会计政策变更

单项选择题 A1/A2型题
填空题

Play is very important for humans from birth to death. Play is not meant to be just for children. It is a form of (1) that can tap into your creativity, and can allow you the chance to find your inner child and the inner child of others. I have collected the (2) of play here.
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Playing can bring greater joy into your life. What do you think the world would be like if (9) each day in play I bet just asking you this question has (10) . Play creates laughter, joy, entertainment, (11) . Starting today, try to get 30 minutes each day to engage in some form of play, and (12) rise!
Play is known (13) . Studies show that, as humans, play is part of our nature. We have the need to play because it is instinctive and (14) . With regular play, our problem-solving and (15) will be in much better shape to handle this complex world, and we are much more likely to choose (16) as they arise. It creates laughter and freedom that can instantly reduce stress and (17) to our daily living.
Play can (18) , curiosity, and creativity. Research shows that play is both a "hands-on" and "minds-on" learning process. It produces a deeper, (19) of the world and its possibilities. We begin giving meaning to life through story making, and playing out (20) .