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【单选题】
下列表述中不属于会计估计变更的是( )。A.
某企业的一项无形资产摊销年限原定为10 年，以后发生的情况表明，该资产的受益年限已不足10 年，相应调减摊销年限
B.
某企业原根据当时能够得到的信息，对应收账款每年按其余额的5％计提坏账准备。现在掌握了新的信息，判定不能收回的应收账款比例已达15％ ，企业改按15％的比例计提坏账准备
C.
某企业的一项可计提折旧的固定资产，其有效使用年限或预计净残值的估计发生变更，影响了变更当期及资产以后使用年限内各个期间的折旧费用，这项会计估计的变更，变更当期及以后各期确认
D.
某企业投资性房产采用成本模式计量，由公允价计量改为按成本模式计量
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A.
$contentAnswer
B.
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A.
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