A) Inventory surplus of fixed assets

The accounting standards for enterprises included in the "profit and loss adjustment of previous years" do not affect the total profit of the current period. Accounting standards for small enterprises include "non-operating income", which affects the total profit of the current period.

B) Determining the income tax expense will not affect the total profit of the current period, but only the net profit of the current period.

c)

Foreign donation of fixed assets will affect the current profit, and the cleaned fixed assets will be included in non-operating expenses.

D) The income from the sale of intangible assets will affect the current profits and be included in non-operating income.

E) Withdrawing the statutory surplus reserve fund does not affect the total profit of the current period, but only the undistributed profit.

Suppose the exam is generally to implement the accounting standards for business enterprises A: CD-ROM.