单选题:某企业由于采用了不同的存货计价方法,使得期初存货计价高估3 000元,如果不考虑其他影响,这会使得当期损益(  )。

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题目内容:
某企业由于采用了不同的存货计价方法,使得期初存货计价高估3 000元,如果不考虑其他影响,这会使得当期损益(  )。 A.增加3 000元
B.减少3 000元
C.不变
D.无法确定

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定期定额税款征收方式适用于生产经营规模小,又确无建账能力,经主管税务机关审核批准可以不设置账簿或暂缓建账的小型纳税人。(  )

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