某上市公司发生的下列交易或事项中，属于会计政策变更的是。

A.固定资产预计净残值由1000元改为2000元

B.期末对原按业务发生时的汇率折算的外币长期借款余额按期末市场汇率进行调整

C.发出存货的计价方法由先进先出法改为加权平均法

D.年末根据当期发生的暂时性差异所产生的递延所得税负债调整本期所得税费用

VRML is a （71） for 3D multimedia and shared virtual worlds on the WWW. In comparison to HTML, VRML adds the next level of interaction, structured graphics, and extra（72） (z and time) to the presentation of documents. The applications of VRML are （73）, ranging from simple business graphics to entertaining WWW page graphics,manufacturing, scientific, entertainment, and educational applications, and 3D shared virtual worlds and communities.X3D is the name under which the development of VRML is continued. X3D is based on XML and is backwards （74） with VRML. Furthermore, it is componentized, profiled, and extensible, which makes it possible to use X3D in very different （75）, from high-end visualizations to lightweight applications.

A．link

B．format

C．structure

D．procedure