问题
判断题
确定会计政策变更对列报前期影响数不切实可行的,应当采用未来适用法。 ( )
答案
参考答案:错
解析: 应当从可追溯调整的最早期问期初开始应用变更后的会计政策。在当期期初确定会计政策变更对以前各期累积影响数不切实可行的,应当采用未来适用法处理。
确定会计政策变更对列报前期影响数不切实可行的,应当采用未来适用法。 ( )
参考答案:错
解析: 应当从可追溯调整的最早期问期初开始应用变更后的会计政策。在当期期初确定会计政策变更对以前各期累积影响数不切实可行的,应当采用未来适用法处理。
用所给词或词组的适当形式填空。(本题有10小题,共20分)
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