會計原則變動之累積影響數 - 會計

During 206.X Corp.decided to change from the FIFO methed of inventory valuati-
on to the weighted-average methed.Inventory balabce under each methed were as
follows:
FIFO weighted-average
Jan.1 2006 $71000 $77000
Dec.31 2006 79000 83000
X's income tax rate is 30%
According to SFAS 154.in its 2006 financial statements.what amount should X
report as the cumulative effect of this accounting change?
(A)$2800(B)$4000(C)$4200(D)$0

答案:D

我的算法是77000-71000=6000 6000-6000*30%=42000 但是答案是0
我想問一下為什麼他的累積影響數是"0"...他不是會計變動嗎!? 還是我哪裡觀念錯了@@"
請糾正我吧~感恩!!!

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