會計政策變更可以采用追溯調整法和未來適用法兩種方法進行會計處理，采用哪種會計處理方法，應根據具體情況確定。（?。?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="description" name="description" content="會計政策變更可以采用追溯調整法和未來適用法兩種方法進行會計處理，采用哪種會計處理方法，應根據具體情況確定。（　）"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content=""><link data-n-head="ssr" rel="icon" type="image/x-icon" href="/favicon.ico"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/animate.min.css?111"><link data-n-head="ssr" rel="stylesheet" href="https://static.acc5.com/static_acc5/2018/css/bootstrap.min.css"><link data-n-head="ssr" rel="stylesheet" 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class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>劉沙沙13292972739：</span>正確</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2023-09-07</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div></div>  <div id="g1z3zd8bz4p" class="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" class="slide-shadow" data-v-645ad734></div></div> <div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="http://wx.qlogo.cn/mmhead/7N2JRaWooRBmMrMlg915JGRrvX3bxunYEZjDjROX6BBmeUICGiaHblQ/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">沉默中的武者 Jason</div> <div id="g1z3zd8bz4p" class="time">50分鐘前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059729.html" target="_blank" class="content pl-56 text-ellipsis-3">新入伙以其認繳的資金，為限制承擔</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059729.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div 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src="https://al3.acc5.com/cd3bcd6f2c085a9135b8b652accd7797.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059634.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/78EkX665csBibyp9lgxerumYznfvgJ5z5qvITQYUoeIZibsEWicE1ob8A/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">卡皮巴拉</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059606.html" target="_blank" class="content pl-56 text-ellipsis-3">其他債權投資后續以公允價值計量</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/77b3204aa7e0379ff9a2452909886d47.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059606.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/09/28/75_avatar_middle.jpg?t=1666691504" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">龍兒</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059600.html" target="_blank" class="content pl-56 text-ellipsis-3">利息保障倍數又稱已獲利息倍數，反映了獲利能力對債務償付的保證程度，是分析企業長期償債能力的指標。</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059600.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/PiajxSqBRaEJULCA6WyTN85oHibvHdrsjYtvCT3t1PccjctNSWVwsicrQ/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">木蘭星</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059572.html" target="_blank" class="content pl-56 text-ellipsis-3">借：應收股利貸:長頭-損益調整</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/f509cdee56a43f95f7f793fc3f8a24da.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059572.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/66/07/22_avatar_middle.jpg?t=1768273002" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">[太陽]向上</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059566.html" target="_blank" class="content pl-56 text-ellipsis-3">2022年12月31日計提減值準備前該生產線的賬面價值=1 189.2-196=993.2（萬元）<br />大于可回收金額807.56，應計提減值準備金額=993.2-807.56=185.64（萬元）<br />分錄：<br />借：資產減值損失185.64<br /> 貸：資產減值準備185.64</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/598446d13cf2b083ac15c68828b5534d.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059566.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/017/30/65/93_avatar_middle.jpg?t=1707208938" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">我愛小玉米</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059545.html" target="_blank" class="content pl-56 text-ellipsis-3">888888888</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/c11c257114373ef4da916a0519324f9d.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059545.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://wx.qlogo.cn/mmhead/Q3auHgzwzM4ib3MI40ic1nLQCTtPyF9fyHcic1sYV1Hrbz72Y2zcnvOsA/0" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">麥芽妹</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059538.html" target="_blank" class="content pl-56 text-ellipsis-3">注意審題，題目說的是營業現金流量所以不需要多此一舉加非付現了</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/922d8b110b298c9e00e16954006a8bc6.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059538.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/009/47/90/38_avatar_middle.jpg?t=1651203284" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">Betty</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059527.html" target="_blank" class="content pl-56 text-ellipsis-3">支付半年利息，不是全年，除以2</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/5f33e532d5697a9af50719e2937e7f52.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059527.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/016/65/31/46_avatar_middle.jpg?t=1747216814" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">無名指的守護</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059524.html" target="_blank" class="content pl-56 text-ellipsis-3">中級打卡加油爭取上岸</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059524.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/015/98/29/95_avatar_middle.jpg?t=1768010616" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">機智的小熊貓啊</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059519.html" target="_blank" class="content pl-56 text-ellipsis-3">農業稅常年產量</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/0850bd83251d31c01be51be83317af29.jpg?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059519.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/014/83/39/97_avatar_middle.jpg?t=1775962755" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">靜候</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059516.html" target="_blank" class="content pl-56 text-ellipsis-3">借信用減值損失271.49<br /> 貸其他綜合收益271.49</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/b10dfa9d4a19d2b02b6d49924f3ad125.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=55" class="where-community"> 中級考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059516.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-community" data-v-645ad734><div id="g1z3zd8bz4p" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/101d95c46168d2a749d0245aff9a6da1.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div id="g1z3zd8bz4p" class="name text-ellipsis" data-v-645ad734>中級考試交流圈</div> <div title="中級考試學習交流，打卡，報團學習~" class="intro text-ellipsis-2" data-v-645ad734>中級考試學習交流，打卡，報團學習~</div> <div id="g1z3zd8bz4p" class="follow-btn iconfont icon-add ban-select" data-v-645ad734>加入</div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-float-ball ban-select not-left-ball" data-v-645ad734><div id="g1z3zd8bz4p" class="list iconfont iconicon_fabu"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_shuaxin"></div><div id="g1z3zd8bz4p" class="list iconfont iconicon_zhiding1-"></div></div> <div id="g1z3zd8bz4p" class="edit-wrok-box hide" data-v-645ad734><div id="g1z3zd8bz4p" class="main-body"><div id="g1z3zd8bz4p" class="header flex-center"><span>寫作業</span></div> <div id="g1z3zd8bz4p" class="content"><div id="g1z3zd8bz4p" class="textarea-box"><textarea placeholder="寫20字以上的內容和配圖，有機會被評為熱門帖子，走心原創更容易被其他同學點贊哦" maxLength="1000" class="edit-textarea"></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select">(0/1000)</span></div></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select"><div id="g1z3zd8bz4p" class="handle-icon flex-center"><div id="g1z3zd8bz4p" class="iconfont icon-face"><div id="g1z3zd8bz4p" class="select-face-box"><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/051c3134a67ccb9107e12c46c047b236.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/6cdcf6903264948197b17218f4384e60.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img src="https://al3.acc5.com/99c71f021b58eef26d5ec2a78f864df8.png" alt></div><div id="g1z3zd8bz4p" class="emjio-list"><img 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