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【单选题】
which one of the following material items would be classified as a non-adjusting event in HL’s financial statements for the year ended 31 December 20x8 according to IAS 10 events after the reporting period? HL’s financial statements were approved for publication on 8 April 20x9.A.
On 1 March 20x9, HL ’ s auditors discovered that , due to an error during the count, the closing inventory had been undervalued by $250,000.
B.
Lightning struck one of HL ’ s production facilities on 31 January 20x9 and caused a serious fire. The fire destroyed half of the factory and its machinery. Output was severely reduced for six months.
C.
One of HL ’ s customers commenced court action against HL on 1 December 20x8. At 31 December 20x8, Hl did not know whether the case would go against it or not. On 1 March 20x9, the court found against HL and awarded damages of $150,000 to the customer.
D.
On 15 March 20x9, Hl was advised by the liquidator of one of its customers that it was unlikely to receive any payments for the balance of $300,000 that was outstanding at 31 December 20x8.
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【单选题】다음의 자음 표현에서 맞는 표현을 고르십시오. ( )
A.
한국어에는 21개의 자음이 있다.
B.
자음은 발음하는 동안 기류가 입 밖으로 나오면서 장애를 받지 않는다.
C.
자음은 발음 방법에 따라 파열음, 후음 등으로 나뉜다.
D.
자음 'ㅂ, ㅍ, ㅃ'은 양순음이다.
【简答题】蛔虫病是由于人食入感染性虫卵而使 寄生于人体所致。应开展普查普治,每年可选择 季节集体服用驱虫药一次。
【简答题】果实为蓝紫色的园林树种有
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