A．Changing the value of a subsidiary's inventory in line with the group policy for inventory valuation when preparing the consolidated financial statements
B．Revising the remaining useful life of a depreciable asset
C．Switching to purchasing plant using leases from a previous policy of purchasing plant for cash
D．Classifying commission earned as revenue in the statement of profit or loss, having previously classified it as other operating income

A．对
B．错

A．一次移动平均预测法
B．二次移动平均预测法
C．指数平滑预测法
D．加权移动平均预测法