第二十二章 会计政策、会计估计变更和差错更正（The twenty-second chapter is about accounting policies, changes in accounting estimates and corrections）.doc

第二十二章 会计政策、会计估计变更和差错更正（The twenty-second chapter is about accounting policies, changes in accounting estimates and corrections） [1] the following items do not belong to the change of accounting policies. The fixed assets acquired by A. installments are changed from the purchase price to the present value of the purchase price The purchasing expenses of B. commodity circulation enterprises shall be converted from the operating expenses into the cost of obtaining them C. the expenditure on the internal research and development projects shall be changed from the current profits and losses to the intangible assets under the prescribed conditions The method of depreciation of fixed assets of D. is changed from the average method of years to double declining balance method [2] the company analysis problem of listed companies, in January 1, 2010 for the first time in the implementation of accounting standards of enterprises, the company in December 31, 2006 to buy an investment in energy equipment production workshop, the original price of 30 million yuan, no residual value, expected service life of 30 years, using the straight-line method of depreciation. On the first day of execution, the company estimates that the cost of disposal of the equipment at the end of the next 27 years will be $4 million, assuming that the discount rate for the adjusted risk of the liability is 5%, and that there has been no change since January 1, 2007. The sea company extracts the legal surplus reserve by 10% of the net profit, without considering the adjustment of the income tax expense. By December 31, 2009, the products manufactured with the equipment mentioned above have been sold abroad. Known: (P/F, 5%, 30) =0.2314, (P/F, 5%, 27) =0.2678. Requirements: (1) compiling the accounting entry for the first implementation of enterprise accounting standards in January 1, 2010 by the sea company. (2) adjust the balance sheet items for January 1, 2010 to the following table. Adjustments in the