下列项目中，不属于会计估计变更的是（）。？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	下列项目中，不属于会计估计变更的是（）。？
释义	下列项目中，不属于会计估计变更的是（）。？答案：C、分期付款取得的固定资产由购买价款改为购买价款现值计价。原属于会计估计变更的有：固定资产折旧方法由年限平均法改为年数总和法、应收账款计提坏账准备、无形资产摊销年限的调整。为了使不同期间的财务报表能够可比，如果以前期间的会计估计变更的影响数计入了日常经营活动损益，则以后期间也应计入日常经营活动损益；如果以前期间的会计估计变更的影响数计入特殊项目，则以后期间也应计入特殊项目。这样解释好理解吗？该内容由杨振军律师和律说律答共创回答
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