關(guān)于估計(jì)數(shù)，下列說(shuō)法中錯(cuò)誤的是 （ ?。?。
A．企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日對(duì)預(yù)計(jì)負(fù)債的賬面價(jià)值進(jìn)行復(fù)核。有確鑿證據(jù)表明該賬面價(jià)值不能真實(shí)反映當(dāng)前估計(jì)數(shù)的，應(yīng)當(dāng)按照當(dāng)前估計(jì)數(shù)對(duì)該賬面價(jià)值進(jìn)行調(diào)整
B．食業(yè)不應(yīng)當(dāng)在資產(chǎn)負(fù)債表日對(duì)或有事項(xiàng)確認(rèn)的估計(jì)數(shù)進(jìn)行復(fù)核
C．確認(rèn)預(yù)計(jì)負(fù)債的估計(jì)數(shù)既有初始計(jì)量，也有后續(xù)計(jì)量
D．對(duì)貨幣時(shí)間價(jià)值影響重大的，應(yīng)當(dāng)通過(guò)對(duì)相關(guān)未來(lái)現(xiàn)金流出進(jìn)行折現(xiàn)后確定估計(jì)數(shù)
A．企業(yè)應(yīng)當(dāng)在資產(chǎn)負(fù)債表日對(duì)預(yù)計(jì)負(fù)債的賬面價(jià)值進(jìn)行復(fù)核。有確鑿證據(jù)表明該賬面價(jià)值不能真實(shí)反映當(dāng)前估計(jì)數(shù)的，應(yīng)當(dāng)按照當(dāng)前估計(jì)數(shù)對(duì)該賬面價(jià)值進(jìn)行調(diào)整
B．食業(yè)不應(yīng)當(dāng)在資產(chǎn)負(fù)債表日對(duì)或有事項(xiàng)確認(rèn)的估計(jì)數(shù)進(jìn)行復(fù)核
C．確認(rèn)預(yù)計(jì)負(fù)債的估計(jì)數(shù)既有初始計(jì)量，也有后續(xù)計(jì)量
D．對(duì)貨幣時(shí)間價(jià)值影響重大的，應(yīng)當(dāng)通過(guò)對(duì)相關(guān)未來(lái)現(xiàn)金流出進(jìn)行折現(xiàn)后確定估計(jì)數(shù)