在下列事项中，属于会计政策变更的是( )。
A．某一已使用机器设备的使用年限由6年改为4年
B．坏账准备的计提比例由应收账款余额的5%改为10%
C．某一固定资产改扩建后将其使用年限由5年延长至8年
D．投资性房地产后续计量由成本计量模式改为公允价值计量模式
参考答案：D
解析： 投资性房地产后续计量由成本计量模式改为公允价值计量模式属于会计政策变更。
| 完形填空。 | |||
Last Tuesday I took my two daughters, aged five and seven, to town by car. It began to rain _1_ so | |||
| ( )1. A. heavy ( )2. A. car ( )3. A. ask ( )4. A. hours ( )5. A. had ( )6. A. disappeared ( )7. A. ears ( )8. A. too ( )9. A. hanged ( )10. A. stupid ( )11. A. where ( )12. A. jumped ( )13. A. that ( )14. A. fear ( )15. A. felt ( )16. A. shut ( )17. A. child ( )18. A. climbed ( )19. A. window ( )20. A. hit | B. hard B. bus B. eat B. minutes B. made B. died B. words B. again B. put B. proud B. which B. rushed B. when B. happiness B. smelt B. repair B. boys B. flew B. door B. pulled | C. hardly C. house C. read C. seconds C. left C. quarrelled C. eyes C. already C. had C. frightened C. that C. drove C. whether C. excitement C. saw C. start C. women C. threw C. seat C. cut | D. big D. school D. touch D. days D. let D. cried D. brains D. still D. were D. pleased D. when D. flew D. how D. anger D. heard D. open D. girls D. landed D. boot D. bit |