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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
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