登录之后可查看解析

D is corrent. The most serious problem specified is dealing with costs that are expensed in one interim period but may provide benefits to other interim periods. Per ASC Topic 270, such expenses may be allocated to the interim periods benefited.
A is incorrect because depreciation in an interim period can be based upon a proportionate amount of the annual rate (i.e., the estimates have been made on an annual basis and only have to be broken down as to the interim periods).
B is incorrect because cost of sales consists of product expenses which are relatively easy to define. Once the sale has been recorded, the cost of sales is determinable.
C is incorrect because revenue from percentage of completion estimates of long-term construction contracts is as accurate for interim periods as it is for annual periods.