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【多选题】
下列各项目中，属于会计估计变更的有( )。A.
将固定资产预计净残值率由3%改为5%
B.
将坏账准备的比例由5%改为10%
C.
将无形资产的摊销年限由10年改为5年
D.
会计要素计量一般采用历史成本，也可采用可变现净值、重置成本等
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