小编导读：高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。
　　The effects of a change in accounting principle should be recorded on a prospective basis when the change is from the
　　A. Presentation of statements of individual companies to their inclusion in consolidated statements.
　　B. Straight-line method of depreciation for previously recorded assets to the double-declining balance method.
　　C. The correction of an error in the determination of the last year’s inventory.
　　D. Completed-contract method of accounting for long-term construction-type contracts to the percentage-of-completion method.
　　Answer:B
　　B is corrent. A change in depreciation method is reported on a prospective basis in the current year and future years.
　　A is incorrect. A change in reporting entity requires retrospective application to the earliest year presented if practicable.
　　C is incorrect. The correction of an error is reported by restating prior year financial statements.
　　D is incorrect. A change in the method of accounting for long-term contracts requires retrospective application to the earliest year presented if practicable.